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