STATES ARRAYED BY TAX RATE BASED ON TOTAL WAGES

  TAXBASE
$7,000 EXCEPT
AS SHOWN
BASE
CHANGE
DATE
2004 AVERAGE
TAX RATE
AS OF 07/01/2004
LOANS OUTSTANDING
(MILLIONS)
TAXABLE TOTAL
Puerto Rico     3.0 2.3  
Washington 30,200 01/2004 2.9 1.7  
Oregon 27,000 01/2004 2.7 1.7  
Alaska 27,100 01/2004 2.2 1.4  
Pennsylvania 8,000 01/1984 5.2 1.2  
Massachusetts 14,000 01/2004 4.4 1.1  
Rhode Island 14,000 01/2004 3.3 1.1  
Michigan 9,000 01/2004 4.2 1.1  
Connecticut 15,000 01/1999 3.2 1.0  
Kansas 8,000 01/1994 3.4 0.9  
California     4.4 0.9  
Arkansas 10,000 01/2004 2.6 0.9  
Montana 20,300 01/2004 1.5 0.9  
West Virginia 8,000 01/1981 2.9 0.9  
Wisconsin 10,500 01/1986 2.7 0.9  
North Dakota 18,500 01/2004 1.6 0.9  
Idaho 27,600 01/2004 1.2 0.8  
New Jersey 24,300 01/2004 1.9 0.8  
New York 8,500 01/1999 4.3 0.8 $396
Hawaii 31,000 01/2004 1.2 0.8  
North Carolina 16,200 01/2004 1.8 0.8 $252
Minnesota 22,000 01/2004 1.6 0.8 $254
United States 2.6% 0.8 $1,191
Kentucky 8,000 01/1982 2.6 0.8  
Nevada 22,000 01/2004 1.3 0.7  
Mississippi     2.4 0.7  
Illinois 9,800 01/2004 2.9 0.7  
Georgia 8,500 01/1991 2.5 0.7  
South Carolina     2.2 0.7  
Iowa 19,700 01/2004 1.3 0.7  
Maryland 8,500 01/1993 2.7 0.7  
Texas 9,000 01/1989 2.4 0.7  
Tennessee     2.8 0.6  
Wyoming 15,900 01/2004 1.4 0.6  
Maine 12,000 01/2004 1.5 0.6  
Vermont 8,000 01/1983 2.1 0.6  
Indiana     2.4 0.6  
Colorado 10,000 01/1998 1.9 0.6  
Alabama 8,000 01/1993 1.9 0.6  
Florida     2.0 0.6  
Delaware 8,500 01/1987 2.2 0.5  
Missouri 8,000 01/2004 2.0 0.5 $289
Ohio 9,000 01/1995 1.8 0.5  
Oklahoma 14,300 01/2004 1.5 0.5  
Louisiana     1.7 0.5  
Nebraska     1.8 0.5  
New Mexico 16,800 01/2004 0.9 0.4  
Dist. of Columbia 9,000 01/1997 2.1 0.4  
Utah 22,700 01/2004 0.6 0.4  
Virgin Islands 18,400 01/2004 1.5 0.4  
Arizona     1.1 0.3  
New Hampshire 8,000 01/1994 1.2 0.2  
South Dakota     0.7 0.2  
Virginia 8,000 01/1991 0.2 0.1  

NOTE: STATE ESTIMATES WERE FURNISHED BY STATE WORKFORCE AGENCIES

UNITED STATES DEPARTMENT OF LABOR
EMPLOYMENT AND TRAINING ADMINISTRATION