Appendix 6

Table 10

TAX STUDY STATES' 7/1/94- 6/30/95 REVENUES PER $1,000 OF PERSONAL INCOME

(Including State Tax, Local Property, Local Sales and Local Income Tax Revenue)

TAXES AND FEES


CT

FL

MA

ME

MN

NH

NC

NY

OR

VT

WA

WI

12 STATE AVG.

Total Property Taxes

1

$45.98

$38.19

$34.77

$48.78

$39.33

$44.81

$22.90

$48.63

$34.23

$52.62

$35.11

$47.17

$41.04

State and Local Personal Income Taxes

2

$24.93

$0.00

$36.44

$25.13

$34.38

$1.31

$31.70

$41.87

$42.57

$20.45

$0.00

$35.15

$24.49

Corporate Income Tax


$7.04

$2.91

$7.35

$2.48

$6.25

$5.76

$6.11

$5.44

$4.57

$3.94

$0.00

$6.00

$4.82

State and Local Sales

3

$26.75

$35.42

$15.55

$25.52

$30.84

$9.88

$29.54

$31.80

$0.00

$22.94

$55.90

$24.24

$25.70

Total Excise Taxes

4

$1.61

$2.98

$1.80

$3.10

$2.13

$1.91

$1.38

$1.92

$2.07

$2.30

$2.69

$2.00

$2.16

Motor Fuel Tax


$4.20

$4.12

$3.52

$6.03

$4.73

$3.52

$6.17

$1.01

$5.31

$4.70

$5.16

$5.87

$4.53

Total MV Licenses


$2.26

$2.67

$1.92

$2.60

$4.70

$2.12

$2.55

$1.21

$4.28

$3.46

$1.99

$2.14

$2.66

Total Other Taxes


$7.58

$7.09

$3.47

$2.71

$3.04

$5.47

$4.21

$6.90

$2.47

$5.07

$6.35

$4.25

$4.89

Total Business Licenses


$0.77

$1.19

$0.45

$1.29

$1.51

$1.32

$2.04

$0.46

$2.70

$1.20

$1.26

$1.22

$1.28

Total Other Licenses


$0.16

$0.20

$0.25

$0.62

$0.46

$0.44

$0.20

$0.13

$0.41

$0.62

$0.51

$0.53

$0.38

@ SUM TOTAL


$121.30

$94.77

$105.53

$118.26

$127.37

$76.54

$106.80

$139.38

$98.60

$117.31

$108.97

$128.58

$111.95

Notes:

Major Source for Revenue Information: US Bureau of Census on Internet Site- http://www.census.gov/govs/www/sttax95.html

- Source for Income Information: Bureau of Economic Analysis on Internet Site- http: //www.bea.doc.gov/bea/spitbl-d.html.

- NY quarterly data from US. Census Bureau Table 3 on Internet Site- http://www.census.gov/govs/www/qtax.html. This was done to synchronize months compared.

1 - Includes local property taxes.

2 - Includes taxes on income from intangibles if applicable.

3 - Includes State Selective Sales Taxes (i.e. rooms and meals, etc.)

4 - Includes alcohol, cigarette, and tobacco taxes.

- Data includes WA's business and occupation tax with sales.

See Appendix 6, Tables 1-2 for additional source information.