TABLE 1

Table 9

Tax Liability By State

Retail Firm

State	Area	Total State & Local Taxes	Property Tax	Sales Tax	Income Tax	Franchise Tax	Federal Income Tax	Total Taxes	Total Rank
Alabama	Urban	96,917	50,735	8,733	31,674	5,775	310,018	406,935	12
	Rural	83,706	37,065	8,733	32,133	5,775	314,509	398,215	12
	Suburban	93,531	45,990	9,933	31,833	5,775	311,577	405,108	12
Arkansas	Urban	164,004	89,364	15,675	58,073	891	289,568	453,572	4
	Rural	134,924	55,910	17,875	60,248	891	300,203	435,127	6
	Suburban	146,762	70,924	15,675	59,272	891	295,430	442,192	6
Florida	Urban	164,263	100,886	14,200	49,176	0	288,979	453,241	5
	Rural	147,816	83,482	14,200	50,133	0	294,571	442,386	4
	Suburban	156,728	92,914	14,200	49,615	0	291,540	448,269	5
Georgia	Urban	160,532	92,589	15,400	51,292	1,250	290,655	451,187	7
	Rural	177,626	113,042	13,200	50,134	1,250	284,095	461,721	3
	Suburban	168,944	101,507	15,400	50,787	1,250	287,795	456,739	3
Louisiana (see note)	Urban	165,803	151,003	14,800	0	0	288,659	454,462	3
	Rural	141,042	126,252	13,600	0	1,189	296,670	437,712	5
	Suburban	141,607	126,854	14,200	0	553	296,682	438,289	7
Mississippi	Urban	213,547	153,431	9,900	41,966	8,250	270,760	484,307	2
	Rural	190,506	129,177	9,900	43,179	8,250	278,594	469,100	2
	Suburban	175,141	113,004	9,900	43,987	8,250	283,818	458,959	2
North Carolina	Urban	131,383	46,279	12,720	65,319	7,065	299,654	431,038	9
	Rural	114,623	30,984	10,200	66,375	7,065	304,496	419,119	8
	Suburban	132,118	49,775	10,200	65,078	7,065	298,548	430,666	8
Oklahoma	Urban	160,999	81,890	17,325	54,659	7,125	291,151	452,150	6
	Rural	133,286	55,626	14,300	56,235	7,125	299,545	432,831	7
	Suburban	159,230	80,300	17,050	54,755	7,125	291,659	450,888	4
South Carolina	Urban	106,039	44,379	13,200	47,745	715	308,435	414,474	11
	Rural	112,151	53,129	11,000	47,308	715	305,609	417,760	9
	Suburban	97,669	35,568	13,200	48,186	715	311,281	408,949	11
Tennessee	Urban	156,287	85,394	10,200	44,943	15,750	290,330	446,618	8
	Rural	110,547	37,247	10,200	47,350	15,750	305,882	416,429	10
	Suburban	130,341	58,083	10,200	46,308	15,750	299,152	429,493	9
Texas	Urban	255,313	191,585	18,150	0	45,578	259,365	514,677	1
	Rural	252,448	189,114	17,650	0	45,684	260,169	512,617	1
	Suburban	246,576	182,455	18,150	0	45,971	262,335	508,911	1
Virginia	Urban	117,362	50,492	9,900	56,971	0	303,463	420,825	10
	Rural	104,189	36,478	9,900	57,811	0	307,942	412,131	11
	Suburban	109,728	42,371	9,900	57,458	0	306,058	415,787	10

NOTE: For Louisiana, the inventory tax credit is shown deducted from the income tax, franchise tax and property tax, in that order, as follows: Urban - $94,178, Rural - $65,962, and Suburban - $66,600.