Per Capita State Corporate Income Taxes
FY 1998

Rank	State	Dollars	Rank	State	Dollars
1.	Alaska	$449.12	26.	Utah	$91.46
2.	Delaware	275.91	27.	Mississippi	88.77
3.	Michigan	239.87	28.	Maine	86.11
4.	Massachusetts	220.42	29.	Nebraska	85.48
5.	New Hampshire	199.32	30.	Florida	85.23
6.	New York	172.08	31.	Oregon	85.07
7.	California	171.05	32.	Kentucky	84.77
8.	Connecticut	163.39	33.	Louisiana	82.29
9.	Illinois	162.85	34.	Vermont	77.64
10.	Minnesota	159.40	35.	Maryland	73.75
11.	Indiana	157.35	36.	Rhode Island	70.56
12.	New Jersey	145.17	37.	Iowa	68.78
13.	North Carolina	132.49	38.	Ohio	68.33
14.	Wisconsin	130.29	39.	Colorado	68.28
15.	Pennsylvania	130.23	40.	Oklahoma	66.51
16.	North Dakota	129.38	41.	Missouri	65.80
17.	West Virginia	122.32	42.	Virginia	65.62
18.	Kansas	116.36	43.	Alabama	56.02
	U.S. Average	115.31	44.	South Carolina	55.69
19.	Arizona	113.10	45.	South Dakota	51.86
20.	Tennessee	111.84	46.	Hawaii	51.76
21.	New Mexico	103.64
22.	Montana	102.79		Nevada, Texas, Washington and
23.	Arkansas	99.63		Wyoming have no state corporate
24.	Georgia	96.80		income tax. South Dakota's applies
25.	Idaho	95.76		only to financial institutions.
	Florida's 5-Year History	Rank		Dollars	% of U.S. Average
	1994	31		$68.10	69.4%
	1995	37		$66.71	60.2%
	1996	37		$69.97	63.0%
	1997	30		$84.12	73.5%
	1998	30		$85.23	73.9%

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

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