Florida Has Highest Alcoholic Beverage Tax Rates in the Nation, Tobacco Above the National Average
(per capita dollars - FY 1998)

Source Florida Rank U.S.
Average
Motor Fuels* $100.34 39 $105.01
Utilities $42.52 15 $32.59
Alcoholic Beverages $37.89 1 $13.97
Tobacco $31.31 20 $28.72
Insurance $25.22 43 $33.92
Parimutuels $4.03 4 $1.50

* Includes only state motor fuel taxes. When local taxes are considered,
Florida's top gas tax rate is the fourth highest in the nation.

Percent of Selective Sales Taxes
Provided by Source

Source: U.S. Department of Commerce and Florida TaxWatch, January 2000

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