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