State Corporate Income Taxes Per Capita
2000

Rank	State	Amt.		Rank	State	Amt.
1	Alaska	$699		27	Georgia	$87
2	Delaware	307		28	Nebraska	82
3	New Hampshire	253		29	Maryland	81
4	Michigan	240		30	Mississippi	80
5	Massachusetts	206		31	Virginia	80
6	California	196		32	Colorado	78
7	Illinois	182		33	Utah	78
8	Minnesota	163		34	Kentucky	76
9	New Jersey	160		35	Florida	74
10	Indiana	152		36	Iowa	73
11	NEW YORK	$146		37	Vermont	73
12	Pennsylvania	138		38	Rhode Island	71
13	Connecticut	125		39	Hawaii	62
14	North Carolina	123		40	South Dakota	60
15	North Dakota	122		41	South Carolina	57
16	West Virginia	120		42	Oklahoma	56
17	Oregon	119		43	Ohio	56
18	Maine	118		44	Alabama	55
19	Montana	111		45	Louisiana	50
20	Wisconsin	110		46	Missouri	47
21	Tennessee	108		47	Washington	0
22	Arizona	102		48	Wyoming	0
23	Kansas	101		49	Nevada	0
24	Idaho	97		50	Texas	0
25	Arkansas	89	U.S. average			$115
26	New Mexico	88	N.Y.S. % above avg.			27.0%
Source: Public Policy Institute calculations from U.S. Census Bureau data