TABLE 2:  SUMMARY OF EXCISE TAX RETURNS

        AMOUNTS REPORTED BY TAX LINE

        4TH QUARTER, 1995 ($000)




        STATE BUSINESS AND OCCUPATION TAX
------------------------------------------------------------------------------------------------------------
LINE         Column 1                    Column 2       Column 3       Column 4      Column 5       Column 6
 NO.    TAX CLASSIFICATION     CODE    GROSS AMOUNT    DEDUCTIONS   TAXABLE AMOUNT     RATE         TAX DUE
------------------------------------------------------------------------------------------------------------

  1  Extracting, Ext. for Hire  16        $482,779       $20,646        $462,133      .00506         $2,338

  2  Processing Meat-Whlse      30         723,654        58,184         665,469      .00144            958

  3  Mfg. Wheat into Flour,     22          99,794         1,296          98,498      .00144            142
     Raw Seafood Products,
     Soybean Processing

  4  Travel Agent Commissions/  28         134,423         1,300         133,123      .00287            382
     Processing Dried Peas

  5  Intl Charter Freight       18         243,567        64,581         178,987      .00379            678
     Brokers and Stevedoring

  6  Insurance Agents/Brokers   14         288,679         1,431         287,248      .00575          2,084

  7  Manufacturing Fresh Fruit  21         510,437        15,633         494,804      .00345          1,707
     and Vegetables

  8  Processing for Hire/       10         795,006        13,119         781,888      .00506          3,956
     Printing and Publishing

  9  Manufacturing--Other       07       8,388,100       240,878       8,147,222      .00506         41,231
     (Including Aluminum)

 10  Wholesaling Wheat, Oats,   15       1,116,537       153,307         963,230      .00011            106
     Corn, Barley, etc.

 11  Internal Distribution -    06         229,963             0         229,963      .00506          1,164
     2 or More Outlets

 12  Wholesaling - Other        03      27,243,862     9,645,573      17,598,289      .00506         89,040
     (Including Cigarettes)

 13  Warehousing, Radio and     17         515,090       111,852         403,238      .00506          2,040
     TV Broadcasting

 14  Public Road Construction/  11         531,572        30,672         500,900      .00506          2,535
     Government Contracting

 15  Public or Nonprofit        55         767,816       168,987         598,828      .015            8,919
     Hospitals

 16  Selected Bus. Services     58       2,298,837       546,899       1,751,938      .025           43,799

 17  Financial Services         72       2,383,995       845,686       1,538,309      .017           26,151

 18  Service & Other            04       6,770,885     1,139,261       5,631,624      .0209         117,701

 19  Retailing of Interstate    19         748,853        63,147         685,706      .00506          3,470
     Transportation Equipment

 20  Retailing                  02      23,905,396     2,780,843      21,124,553      .00471         99,497

                        B&O TOTALS      78,179,244    15,903,295      62,275,949                    447,898
------------------------------------------------------------------------------------------------------------

        TABLE 2, CONTINUED

        4TH QUARTER, 1995 ($000)



        STATE SALES TAX AND USE TAX
------------------------------------------------------------------------------------------------------------
LINE         Column 1                    Column 2       Column 3       Column 4      Column 5      Column 6
 NO.    TAX CLASSIFICATION     CODE    GROSS AMOUNT    DEDUCTIONS   TAXABLE AMOUNT     RATE        TAX DUE*
------------------------------------------------------------------------------------------------------------
 21  Retail Sales Tax           01     $23,968,957     $7,566,873     $16,402,084     .065       $1,066,138

 22  Use Tax                    05         862,881              0         862,881     .065           56,088
------------------------------------------------------------------------------------------------------------

        STATE PUBLIC UTILITY TAX
------------------------------------------------------------------------------------------------------------
LINE         Column 1                    Column 2        Column 3      Column 4      Column 5      Column 6
 NO.    TAX CLASSIFICATION     CODE    GROSS AMOUNT     DEDUCTIONS  TAXABLE AMOUNT     RATE         TAX DUE
------------------------------------------------------------------------------------------------------------
 54  Water Distribution         60        $108,027         $6,359        $101,668     .05029         $5,106

 55  Sewer Collection           61          74,831         28,122          46,709     .03852          1,799

 56  Railroad, Express,         09          16,036         12,669           3,368     .03852            130
     Car Company

 57  Power                      49         973,058        156,259         816,799     .03873         31,635

 58  Gas Dist., Telegraph       26         177,541            615         176,926     .03852          6,815

 59  Motor Transportation       08         902,715        723,069         179,646     .01926          3,456

 60  Urban Transportation/      12         100,274         23,356          76,918     .00642            493
     Vessels Under 65 Feet

 61  Other Public Service       13         252,512        165,497          87,014     .01926          1,676

         PUBLIC UTILITY TAX TOTALS       2,604,994      1,115,947       1,489,048                    51,109
------------------------------------------------------------------------------------------------------------

        OTHER TAXES
------------------------------------------------------------------------------------------------------------
LINE         Column 1                    Column 2        Column 3      Column 4      Column 5      Column 6
 NO.    TAX CLASSIFICATION     CODE    GROSS AMOUNT     DEDUCTIONS  TAXABLE AMOUNT     RATE         TAX DUE
------------------------------------------------------------------------------------------------------------
 62  Tobacco Products           20          $8,831         $1,764          $7,067     .7490          $5,293

 63  Refuse Collection          64         195,653         56,639         139,014     .036            5,005

 64  Solid Waste Tax            56           1,506            965             541     .01                 5

 65  Petroleum Tax              57               0              0               0     .005                0

 66  Hazardous Substance        65       1,712,571        212,702       1,499,868     .007           10,499

 67  Litter Tax                 36          50,612              0          50,612     .00015              8

 70  Syrup Tax                  54         Gallons                                    1.00            1,242

                 TOTAL OTHER TAXES                                                                   22,051
------------------------------------------------------------------------------------------------------------
                                                                           TOTAL STATE TAXES**   $1,643,286

 *      Reflects reported tax liability prior to any applicable tax credits.  
**      Does not include $19,464,000 in use taxes collected by county auditors and $4,035,000 in sales taxes collected by the Department of Licensing.

NOTE:   City, county and transit sales/use tax is reported in the "Local Tax Distributions" report.

Average effective business tax rate, excluding retail sales/use tax, for all sources reported on the combined excise tax return = 0.65 percent (tax due amount (except sales/use) / gross amount for B&O and public utility taxes).  
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