Attachment B


STATES ARRAYED BY TAX RATE BASED ON TOTAL WAGES

  TAXBASE
$7,000 EXCEPT
AS SHOWN
BASE
CHANGE
DATE
2003 AVERAGE
TAX RATE
AS OF 06/30/2003
LOANS OUTSTANDING
(MILLIONS)
TAXABLE TOTAL
Washington 28,500 01/2003 2.5 1.5  
Oregon 26,000 01/2003 2.3 1.4  
Puerto Rico     3.4* 1.3  
Hawaii 30,200 01/2003 1.7 1.2  
Alaska 26,700 01/2003 1.9 1.2  
Rhode Island 12,000 01/2003 2.8 1.1  
Pennsylvania 8,000 01/1984 4.2 1.0  
Michigan 9,000 01/2003 3.5 0.9  
Arkansas 9,000 01/1994 2.5 0.9  
West Virginia 8,000 01/1981 2.8 0.9  
New York 8,500 01/1999 4.2 0.9 $166
North Dakota 18,000 01/2003 1.6 0.9  
Idaho 27,600 01/2003 1.2 0.8  
Iowa 19,200 01/2003 1.5 0.8  
Nevada 21,500 01/2003 1.3 0.8  
North Carolina 15,900 01/2003 1.7 0.8  
Massachusetts 10,800 01/1992 2.6 0.8  
New Jersey 23,900 01/2003 1.7 0.7  
Connecticut 15,000 01/1999 2.4 0.7  
Kansas 8,000 01/1994 2.5 0.7  
Montana 19,700 01/2003 1.1 0.7  
Illinois 9,000 01/1988 2.8 0.7  
Kentucky 8,000 01/1982 2.4 0.7  
Minnesota 22,000 01/2003 1.4 0.7 $119
Wisconsin 10,500 01/1986 1.9* 0.6  
California     3.1 0.6  
Maine 12,000 01/2003 1.4 0.6  
Vermont 8,000 01/1983 2.0 0.6  
United States     2.1% 0.6 $366
Tennessee     2.4 0.6  
Mississippi     1.8 0.6  
Delaware 8,500 01/1987 2.3 0.6  
South Carolina     1.9 0.6  
New Mexico 16,000 01/2003 0.9 0.5  
Ohio 9,000 01/1995 1.6 0.5  
Indiana     1.8 0.5  
Alabama 8,000 01/1983 1.4 0.5  
Louisiana     1.7 0.5  
Oklahoma 11,700 01/2003 1.1 0.4  
Texas 9,000 01/1989 1.3 0.4 $81
Dist. of Columbia 9,000 01/1997 2.1 0.4  
Florida     1.4 0.4  
Nebraska     2.0 0.4  
Wyoming 14,700 01/2003 0.8 0.4  
Maryland 8,500 01/1993 1.6 0.4  
Colorado 10,000 01/1998 1.1 0.3  
Utah 22,500 01/2003 0.5 0.3  
Virgin Islands 18,000 01/2003 0.5 0.3  
New Hampshire 8,000 01/1994 0.8 0.2  
South Dakota     0.6 0.2  
Arizona     0.8 0.2  
Georgia 8,500 01/1991 0.5 0.2  
Missouri 7,500 01/2003 1.9 0.2  
Virginia 8,000 01/1991 0.2 0.1  

NOTE: STATE ESTIMATES WERE FURNISHED BY STATE WORKFORCE AGENCIES
07/09/03
*PRIOR YEAR'S DATA USED BECAUSE ESTIMATE FOR CURRENT YEAR IS UNAVAILABLE

UNITED STATES DEPARTMENT OF LABOR
EMPLOYMENT AND TRAINING ADMINISTRATION