STATES ARRAYED BY TAX RATE BASED ON TOTAL WAGES

	TAXBASE $7,000 EXCEPT AS SHOWN	BASE CHANGE DATE	1997 AVERAGE TAX RATE TAXABLE	TOTAL	AS OF 06/30/97 LOANS OUTSTANDING (MILLIONS)
Rhode Island	17,000	01/97	3.7	2.1
Alaska	24,000	01/97	2.3	1.6
Virgin Islands	14,400	01/97	2.2	1.4
Hawaii	26,000	01/97	1.9	1.4
Massachusetts	10,800	01/92	3.8	1.4
Washington	21,300	01/97	2.2	1.3
Oregon	20,000	01/96	2.1	1.3
New Jersey	18,600	01/97	2.5	1.2
Connecticut	12,000	01/97	3.8	1.2
Pennsylvania	8,000	01/84	3.9	1.1
Michigan	9,500	01/86	3.3	1.0
West Virginia	8,000	01/81	2.9	1.0
Puerto Rico			3.1	1.0
Maine			3.0	1.0
Montana	16,000	01/97	1.3	0.9
Vermont	8,000	01/83	2.6	0.9
New York			4.1	0.9
California			3.5	0.9
Idaho	21,000	01/97	1.4	0.9
Nevada	17,200	01/97	1.4	0.8
Arkansas	9,000	01/94	1.9	0.8
Wisconsin	10,500	01/86	2.0	0.8
Delaware	8,500	01/87	2.6	0.8
United States	7,000	01/83	2.2%	0.8%	$0
New Mexico	14,200	01/97	1.4	0.8
Illinois	9,000	01/88	2.6	0.8
Ohio	9,000	01/95	2.1	0.8
Dist. of Columbia	10,000	01/97	2.5	0.7
Kentucky	8,000	01/82	2.0	0.7
Wyoming	12,200	01/97	1.4	0.7
South Carolina			2.0	0.6
Minnesota	16,300	01/97	1.3	0.6
Louisiana	7,700	01/96	1.7	0.6
Maryland	8,500	01/93	1.8	0.5
Texas	9,000	01/89	1.5	0.5
Tennessee			1.6	0.5
Iowa	15,200	01/97	0.9	0.5
Utah	17,800	01/97	0.8*	0.5*
North Dakota	14,200	01/97	0.8	0.5
Missouri	8,000	01/97	2.0	0.4
Florida			1.4	0.4
Colorado	10,000	01/88	1.2	0.4
Mississippi			1.2	0.4
Arizona			1.5	0.4
Oklahoma	11,100	01/97	1.0	0.4
Kansas	8,000	01/94	1.1	0.4
Indiana			1.3	0.4
Alabama	8,000	01/83	1.0	0.4
Georgia	8,500	01/83	1.0	0.4
North Carolina	12,100	01/97	0.7	0.3
Virginia	8,000	01/91	0.9	0.3
Nebraska			0.8	0.2
South Dakota			0.5	0.2
New Hampshire	8,000	01/94	0.7	0.2

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

* PRIOR YEAR'S DATA USED BECAUSE ESTIMATE FOR CURRENT YEAR WAS UNAVAILABLE.

UNITED STATES DEPARTMENT OF LABOR
EMPLOYMENT AND TRAINING ADMINISTRATION