Appendix 6

Table 3

TAX STUDY STATES' 7/1/94- 6/30/95 TAX REVENUES (% of Total Revenues)

(Including State Taxes, Local Property, Local Sales and Local Income Taxes)

TAXES AND FEES


CT

FL

MA

ME

MN

NC

NH

NY

OR

WI

WA

VT

12 STATE AVG

State and Local Property Taxes


37.91%

40.30%

32.95%

41.25%

30.88%

21.44%

58.54%

34.89%

34.72%

36.68%

32.22%

44.85%

34.76%

State and Local Personal Income Taxes

1

20.56%

0.00%

34.53%

21.25%

26.99%

29.68%

1.71%

30.04%

43.17%

27.34%

0.00%

17.43%

22.57%

Corporate Income Tax


5.81%

3.07%

6.97%

2.10%

4.91%

5.72%

7.53%

3.91%

4.64%

4.66%

0.00%

3.36%

4.18%

Sales- State and Local- Taxes

2

22.05%

37.38%

14.74%

21.58%

24.21%

27.66%

12.91%

22.82%

0.00%

18.85%

51.30%

19.56%

25.59%

Total Excise Taxes

3

1.33%

3.14%

1.71%

2.62%

1.67%

1.29%

2.50%

1.37%

2.10%

1.55%

2.47%

1.96%

1.84%

Motor Fuel Tax


3.47%

4.35%

3.34%

5.10%

3.71%

5.77%

4.60%

0.73%

5.38%

4.56%

4.73%

4.01%

3.13%

Total MV Licenses


1.86%

2.82%

1.82%

2.20%

3.69%

2.39%

2.77%

0.87%

4.34%

1.67%

1.83%

2.95%

1.93%

Total Other Taxes


6.25%

7.48%

3.29%

2.29%

2.39%

3.95%

7.15%

4.95%

2.51%

3.31%

5.83%

4.33%

4.86%

Total Business Licenses


0.63%

1.26%

0.43%

1.09%

1.19%

1.91%

1.72%

0.33%

2.73%

0.95%

1.16%

1.02%

0.90%

Total Other Licenses


0.13%

0.21%

0.23%

0.52%

0.36%

0.19%

0.58%

0.09%

0.42%

0.42%

0.47%

0.53%

0.23%

@ SUM TOTAL


100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

Notes:

Major Source for Revenue Information: US Bureau of Census on Internet Site- http://www.census.gov/govs/www/sttax95.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 taxes on income from intangibles if applicable.

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

3 - Includes alcohol, cigarette, and tobacco taxes.

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