Just the Facts 1999-2000

Table 20
State Corporate Income Taxes Per Capita, 1997
Rank	State	Amt.	Rank	State	Amt.
1	Alaska	$544	27	Tennessee	$89
2	Delaware	236	28	Louisiana	87
3	Michigan	228	29	Utah	86
4	Massachusetts	198	30	Florida	84
5	California	180	31	Nebraska	83
6	New Hampshire	178	32	Mississippi	83
7	NEW YORK	168	33	Maine	78
8	Connecticut	162	34	Iowa	78
9	New Jersey	157	35	Vermont	77
10	Indiana	154	36	Missouri	76
11	Illinois	152	37	Kentucky	75
12	Minnesota	149	38	Maryland	67
13	West Virginia	138	39	Oklahoma	67
14	Arizona	132	40	Ohio	66
15	Pennsylvania	131	41	South Carolina	64
16	Wisconsin	124	42	Virginia	63
17	Oregon	118	43	Colorado	58
18	North Dakota	117	44	Hawaii	57
19	North Carolina	117	45	Alabama	52
20	Idaho	114	46	South Dakota	50
21	Kansas	112	47	Nevada	0
22	Montana	101	48	Texas	0
23	New Mexico	100	49	Washington	0
24	Georgia	97	50	Wyoming	0
25	Arkansas	91	U.S. avg.		$114
26	Rhode Island	90	N.Y.S. % above avg.		147.4%
Source: U.S. Census Bureau
As a result of 1998 legislation, New York's corporate tax rate will drop from 9% to 7.5% for corporations other than banks and insurers.