Attachment I to UIPL 02-98

STATE TAXBASE
$7,000 EXCEPT
AS SHOWN BASE
CHANGE
DATE 1997
ESTIMATED
TAXABLE TOTAL 1996
ESTIMATED
TAXABLE TOTAL 1995
ACTUAL
TAXABLE TOTAL

States 7,000 01/83 2.2% 0.7% 2.4% 0.8% 2.44% 0.8%

Alabama 8,000 01/83 1.0 0.4 0.9 0.3 0.96 0.36

Alaska 24,200 01/97 2.3 1.6 2.2 1.5 1.83 0.49

Arizona 1.5 0.4 1.7 0.5 1.83 0.49

Arkansas 9,000 01/94 1.9 0.8 2.0 1.0 2.10 1.00

California 3.5 0.9 3.8 1.0 3.62 0.89

Colorado 10,000 01/88 1.2 0.4 1.2 0.5 1.23 0.48

Connecticut 12,000 01/97 3.8 1.2 4.0 1.2 4.18 1.33

Delaware 8,500 01/87 2.6 0.8 2.6 0.8 2.90 0.90

Dist. of Columbia 10,000 01/97 2.5 0.7 3.1 0.8 3.50 1.00

Florida 1.4 0.4 1.6 0.5 1.81 0.62

Georgia 8,500 01/91 1.1 0.3 1.3 0.5 1.40 0.48

Hawaii 26,000 01/97 1.9 1.4 2.0 1.4 2.23 1.60

Idaho 21,000 01/97 1.4 0.9 1.8 1.2 1.39 0.94

Illinois 9,000 01/88 2.6 0.8 2.7 0.8 3.28 1.02

Indiana 1.3 0.4 1.3 0.4 1.38 0.42

Iowa 15,200 01/97 0.9 0.5 1.0 0.5 0.98 0.52

Kansas 8,000 01/94 1.1 0.4 0.9 0.3 0.44 0.15

Kentucky 8,000 01/82 2.0 0.7 2.0 0.7 2.12 0.75

Louisiana 7,700 01/96 1.7 0.6 1.7 0.6 1.80 0.68

Maine 3.0 1.0 3.7 1.2 3.77 1.27

Maryland 8,500 01/93 1.8 0.5 2.4 0.8 3.34 1.10

Massachusetts 10,800 01/92 3.8 1.4 3.7 1.3 3.83 1.44

Michigan 9,500 01/86 3.3 1.0 3.5 1.1 4.30 1.40

Minnesota 16,300 01/97 1.3 0.6 1.3 0.7 1.63 0.73

Mississippi 1.2 0.4 1.4 0.4 2.05 0.63

Missouri 8,000 01/97 2.0 0.4 2.0 0.5 2.01 0.54

Montana 16,000 01/97 1.3 0.9 1.2 0.8 1.40 0.90

Nebraska 0.8 0.2 0.8 0.2 0.81 0.21

Nevada 17,200 01/97 1.4 0.8 1.5 0.9 1.51 0.89

New Hampshire 8,000 01/94 0.7 0.2 1.0 0.3 1.53 0.40

New Jersey 18,600 01/97 2.5 1.2 2.5 1.1 1.89 0.88

New Mexico 14,200 01/97 1.4 0.8 1.4 0.7 1.33 0.72

New York 4.1 0.9 4.4 1.0 4.54 1.02

North Carolina 12,100 01/97 0.7 0.3 0.3 0.1 0.64 0.30

North Dakota 14,200 01/97 0.8 0.5 0.9 0.5 1.12 0.61

Ohio 9,000 01/95 2.1 0.8 2.3 0.8 2.66 0.90

Oklahoma 11,100 01/97 1.0 0.4 0.9 0.4 1.10 0.41

Oregon 20,000 01/96 2.1 1.3 2.1 1.3 1.41 0.85

Pennsylvania 8,000 01/84 3.9 1.1 4.2 1.2 4.78 1.46

Puerto Rico 3.1 1.0 3.0 1.0 2.90 0.90

Rhode Island 17,600 01/97 3.7 2.1 3.7 2.0 3.70 2.10

South Carolina 2.0 0.6 2.0 0.7 1.85 0.63

South Dakota 0.5 0.2 0.5 0.2 0.54 0.21

Tennessee 1.6 0.5 1.8 0.6 1.77 0.55

Texas 9,000 01/89 1.5 0.5 1.5 0.6 1.68 0.58

Utah 17,800 01/97 0.8* 0.5* 0.8 0.5 0.95 0.54

Vermont 8,000 01/83 2.6 0.9 2.6 0.9 2.64 0.96

Virginia 8,000 01/91 0.9 0.3 1.2 0.4 1.44 0.47

Virgin Islands 14,400 01/97 2.2 1.4 2.5 1.5 1.96 1.25

Washington 21,300 01/97 2.2 1.3 2.0 1.2 2.00 1.20

West Virginia 8,000 01/81 2.9 1.0 3.0 1.1 3.00 1.10

Wisconsin 10,500 01/86 2.0 0.8 2.0 0.8 2.10 0.90

Wyoming 12,200 01/97 1.4 0.7 1.5 0.8 1.49 0.72

NOTE: STATE ESTIMATED AND ACTUAL RATES WERE FURNISHED BY STATE EMPLOYMENT SECURITY AGENCIES.

STATE	TAXBASE $7,000 EXCEPT AS SHOWN	BASE CHANGE DATE	1997 ESTIMATED TAXABLE	TOTAL	1996 ESTIMATED TAXABLE	TOTAL	1995 ACTUAL TAXABLE	TOTAL
States	7,000	01/83	2.2%	0.7%	2.4%	0.8%	2.44%	0.8%
Alabama	8,000	01/83	1.0	0.4	0.9	0.3	0.96	0.36
Alaska	24,200	01/97	2.3	1.6	2.2	1.5	1.83	0.49
Arizona			1.5	0.4	1.7	0.5	1.83	0.49
Arkansas	9,000	01/94	1.9	0.8	2.0	1.0	2.10	1.00
California			3.5	0.9	3.8	1.0	3.62	0.89
Colorado	10,000	01/88	1.2	0.4	1.2	0.5	1.23	0.48
Connecticut	12,000	01/97	3.8	1.2	4.0	1.2	4.18	1.33
Delaware	8,500	01/87	2.6	0.8	2.6	0.8	2.90	0.90
Dist. of Columbia	10,000	01/97	2.5	0.7	3.1	0.8	3.50	1.00
Florida			1.4	0.4	1.6	0.5	1.81	0.62
Georgia	8,500	01/91	1.1	0.3	1.3	0.5	1.40	0.48
Hawaii	26,000	01/97	1.9	1.4	2.0	1.4	2.23	1.60
Idaho	21,000	01/97	1.4	0.9	1.8	1.2	1.39	0.94
Illinois	9,000	01/88	2.6	0.8	2.7	0.8	3.28	1.02
Indiana			1.3	0.4	1.3	0.4	1.38	0.42
Iowa	15,200	01/97	0.9	0.5	1.0	0.5	0.98	0.52
Kansas	8,000	01/94	1.1	0.4	0.9	0.3	0.44	0.15
Kentucky	8,000	01/82	2.0	0.7	2.0	0.7	2.12	0.75
Louisiana	7,700	01/96	1.7	0.6	1.7	0.6	1.80	0.68
Maine			3.0	1.0	3.7	1.2	3.77	1.27
Maryland	8,500	01/93	1.8	0.5	2.4	0.8	3.34	1.10
Massachusetts	10,800	01/92	3.8	1.4	3.7	1.3	3.83	1.44
Michigan	9,500	01/86	3.3	1.0	3.5	1.1	4.30	1.40
Minnesota	16,300	01/97	1.3	0.6	1.3	0.7	1.63	0.73
Mississippi			1.2	0.4	1.4	0.4	2.05	0.63
Missouri	8,000	01/97	2.0	0.4	2.0	0.5	2.01	0.54
Montana	16,000	01/97	1.3	0.9	1.2	0.8	1.40	0.90
Nebraska			0.8	0.2	0.8	0.2	0.81	0.21
Nevada	17,200	01/97	1.4	0.8	1.5	0.9	1.51	0.89
New Hampshire	8,000	01/94	0.7	0.2	1.0	0.3	1.53	0.40
New Jersey	18,600	01/97	2.5	1.2	2.5	1.1	1.89	0.88
New Mexico	14,200	01/97	1.4	0.8	1.4	0.7	1.33	0.72
New York			4.1	0.9	4.4	1.0	4.54	1.02
North Carolina	12,100	01/97	0.7	0.3	0.3	0.1	0.64	0.30
North Dakota	14,200	01/97	0.8	0.5	0.9	0.5	1.12	0.61
Ohio	9,000	01/95	2.1	0.8	2.3	0.8	2.66	0.90
Oklahoma	11,100	01/97	1.0	0.4	0.9	0.4	1.10	0.41
Oregon	20,000	01/96	2.1	1.3	2.1	1.3	1.41	0.85
Pennsylvania	8,000	01/84	3.9	1.1	4.2	1.2	4.78	1.46
Puerto Rico			3.1	1.0	3.0	1.0	2.90	0.90
Rhode Island	17,600	01/97	3.7	2.1	3.7	2.0	3.70	2.10
South Carolina			2.0	0.6	2.0	0.7	1.85	0.63
South Dakota			0.5	0.2	0.5	0.2	0.54	0.21
Tennessee			1.6	0.5	1.8	0.6	1.77	0.55
Texas	9,000	01/89	1.5	0.5	1.5	0.6	1.68	0.58
Utah	17,800	01/97	0.8*	0.5*	0.8	0.5	0.95	0.54
Vermont	8,000	01/83	2.6	0.9	2.6	0.9	2.64	0.96
Virginia	8,000	01/91	0.9	0.3	1.2	0.4	1.44	0.47
Virgin Islands	14,400	01/97	2.2	1.4	2.5	1.5	1.96	1.25
Washington	21,300	01/97	2.2	1.3	2.0	1.2	2.00	1.20
West Virginia	8,000	01/81	2.9	1.0	3.0	1.1	3.00	1.10
Wisconsin	10,500	01/86	2.0	0.8	2.0	0.8	2.10	0.90
Wyoming	12,200	01/97	1.4	0.7	1.5	0.8	1.49	0.72