SECTION FOUR: SELECTED OTHER TAXES AND FEES

In this section we have evaluated the taxes paid by our representative taxpayers on a variety of other purchases. The taxes and fees included are: selective sales taxes, e.g., the rooms & meals tax, gasoline excise taxes, motor vehicle registration fees and taxes, and driver license fees. Once again, the Consumer Expenditure Survey was used to identify taxable purchases by income group. The findings are as fo llows:

• Vermont ranks as high as 4th among the 12 comparison states at the lowest income levels. Vermont most often ranks 7th in total "other" taxes paid. At the highest income levels, Vermont ranks 6th.

• Connecticut generally ranks high because of a 40.3 cent per gallon tax which is the total of the gasoline excise tax plus "other" gasoline taxes.

• Washington ranks number one for income levels above $30,000 primarily because of an annual 2.2% motor vehicle excise tax.

Note: In the tables that follow, the sample cases have been kept in the same "income groups" in which they appeared previously in this report. However, we want to caution the reader that these groups could lead to erroneous comparisons if the source data is not considered. For example, in the "Income Group: $0 to $15,000" table directly below, it appears that the taxpayer "Single under 65 " with an AGI of $7,740 is taxed ($171) less than the "Single over 65&q uot; taxpayer ($267) with the same $7,740 AGI. The case study information in Appendix to Volume II shows that the "Single under 65" taxpayer (Case #1) gets its entire AGI of $7,740 from wages, while the "Single over 65" taxpayer (Case #16) gets its AGI of $7,740 from interest, dividends, capital gains, and the taxable portion of a pension payment. However, the "Single over 65" taxpayer also has $1,147 of untaxable pension receipts and $10,032 of untaxable Social Security pa yments. This amounts to an additional $11,179 of disposable income for the "Single over 65" taxpayer. For that reason, the "other" tax burden in the chart below is higher for the "Over 65" taxpayer.

Selected Other Taxes - Income Group: $0 - $15,000

Profile	Single<65		HOH<65		Single>65		MFJ>65		HOH<65
	Case #1		Case #13 #13``		Case #16		Case #19		Case #24
AGI ($)	7,740		10,360		7,740		10,360		0
	Tax ($)		Tax ($)		Tax ($)		Tax ($)		Tax ($)
State
Connecticut	246	1	314	1	386	1	481	2	246	1
Florida	192	2	244	2	300	4	368	4	192	2
Maine	155	7	202	6	254	8-9	314	9	155	7
Massachusetts	153	8	196	9	250	10	312	10	153	8
Minnesota	142	11	190	10	305	3	399	3	142	11
New Hampshire	178	3	226	3	281	5	346	5	178	3
New York	171	4-5	200	8	274	6	340	6	171	4-5
North Carolina	143	10	183	11	226	11	279	11	143	10
Oregon	124	12	152	12	179	12	224	12	124	12
Vermont	171	4-5	215	4	267	7	324	7	171	4-5
Washington	160	6	210	5	375	2	493	1	160	6
Wisconsin	152	9	201	7	254	8-9	316	8	152	9

Selected Other Taxes - Income Group: $15,000 - $30,000

Profile	Single<65		MFJ<65		Single>65		HOH<65
	Case #2		Case #7		Case #17		Case #25
AGI ($)	19,104		19,224		15,409		18,000
	Tax ($)		Tax ($)		Tax ($)		Tax ($)
State
Connecticut	386	1	395	1	472	2	386	1
Florida	300	4	305	4	363	4	300	4
Maine	254	8-9	259	8	309	9	254	8-9
Massachusetts	250	10	257	9	305	10	250	10
Minnesota	305	3	310	3	394	3	305	3
New Hampshire	281	5	289	5	338	5-6	281	5
New York	274	6	276	6	338	5-6	274	6
North Carolina	226	11	229	11	276	11	226	11
Oregon	179	12	186	12	217	12	179	12
Vermont	267	7	272	7	319	7	267	7
Washington	375	2	378	2	489	1	375	2
Wisconsin	254	8-9	256	10	314	8	254	8-9

Selected Other Taxes - Income Group: $30,000 - $50,000

Profile	Single<65		MFJ<65		MFS<65		MFJ>65
	Case #3		Case #8		Case #11		Case #21
AGI ($)	36,190		36,190		36,156		36,172
	Tax ($)		Tax ($)		Tax ($)		Tax ($)
State
Connecticut	558	2	612	2	567	2	649	2
Florida	429	4	482	4	434	4	499	4
Maine	372	9	405	8	377	9	438	9
Massachusetts	364	10	400	9	370	10	431	10
Minnesota	487	3	492	3	492	3	614	3
New Hampshire	400	5	453	5	408	5	472	5
New York	399	6	412	7	402	6	462	6
North Carolina	327	11	359	11	330	11	379	11
Oregon	250	12	287	12	257	12	286	12
Vermont	379	7	436	6	384	7	441	7
Washington	610	1	637	1	613	1	786	1
Wisconsin	376	8	394	10	379	8	439	8

Selected Other Taxes - Income Group: $50,000 - $100,000

Profile	Single<65		MFJ<65		MFJ>65
	Case #4		Case #9		Case #22
AGI ($)	53,445		53,445		84,627
	Tax ($)		Tax ($)		Tax ($)
State
Connecticut	721	3	775	2	964	3
Florida	564	4	617	4	782	4
Maine	507	8	540	7	713	7
Massachusetts	490	10	527	9	676	8
Minnesota	741	2	746	3	968	2
New Hampshire	540	5	593	5	775	5
New York	516	6	529	8	662	9-10
North Carolina	427	11	459	11	577	11
Oregon	297	12	334	12	374	12
Vermont	512	7	569	6	739	6
Washington	966	1	993	1	1,273	1
Wisconsin	499	9	516	10	662	9-10

Selected Other Taxes - Income Group: $100,000 +

Profile	Single<65		MFJ>65		MFJ<65		MFJ<65
	Case #5		Case #23		Case #26		Case #27
AGI ($)	108,284		108,284		191,953		421,506
	Tax ($)		Tax ($)		Tax ($)		Tax ($)
State
Connecticut	910	3	964	3	1,188	3	1,409	3
Florida	729	4	782	4	978	4	1,175	5
Maine	680	7	713	7	922	7	1,132	7
Massachusetts	639	10	676	10	853	10	1,029	8
Minnesota	962	2	968	2	1,222	2	1,479	2
New Hampshire	722	5	775	5	996	5	1,216	4
New York	649	8	662	8-9	815	8	937	10
North Carolina	545	11	577	11	716	11	856	11
Oregon	338	12	374	12	421	12	462	12
Vermont	682	6	739	6	947	6	1,160	6
Washington	1,245	1	1,273	1	1,584	1	1,899	1
Wisconsin	645	9	662	8-9	832	9	1,005	9