TABLE 2:  SUMMARY OF EXCISE TAX RETURNS

        AMOUNTS REPORTED BY TAX LINE

        1ST QUARTER, 1996 ($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        $464,670       $12,564        $452,106      .00506         $2,288

  2  Processing Meat-Whlse,     30         705,807        43,432         662,376      .00144            954
     Mfg. Wheat into Flour,
     Raw Seafood, Soybean
     and Canola Processing

  4  Travel Agent Commissions/  28          85,527           901          84,626      .00287            243
     Processing Dried Peas

  5  Intl Charter Freight       18         188,272        22,336         165,936      .00379            629
     Brokers and Stevedoring

  6  Insurance Agents/Brokers   14         216,133           953         215,180      .00575          1,237

  7  Manufacturing Fresh Fruit  21         514,291        16,394         497,897      .00345          1,718
     and Vegetables

  8  Processing for Hire/       10         746,721        16,107         730,615      .00506          3,697
     Printing and Publishing

  9  Manufacturing - Other      07       8,203,833       226,214       7,977,618      .00506         40,364
     (Including Aluminum)

 10  Wholesaling Wheat, Oats,   15         763,855       116,950         646,906      .00011             71
     Corn, Barley, etc.

 11  Internal Distribution -    06         239,571             0         239,571      .00506          1,212
     2 or More Outlets

 12  Wholesaling - Other        03      23,584,803     6,920,152      16,664,651      .00506         84,323
     (Including Cigarettes)

 14  Warehousing, Radio and     11         714,303       107,952         606,351      .00506          3,068
     TV Broadcasting, Public
     Road Construction/
     Government Contracting

 15  Public or Nonprofit        55         751,341       169,805         581,536      .015            8,723
     Hospitals

 16  Selected Business          58       1,758,927       176,269       1,582,658      .02            31,654
     Services

 17  Financial Business         72       2,363,223       875,759       1,487,464      .016           23,799
     Services

 18  Service & Other            04       5,905,124     1,007,528       4,897,596      .01829         89,577
     Activities

 19  Retailing of Interstate    19         638,779        54,965         583,813      .00506          2,954
     Transportation Equipment

 20  Retailing                  02      21,038,438     2,457,219      18,581,219      .00471         87,518

                        B&O TOTALS      68,883,620    12,225,499      56,658,121                    384,030
------------------------------------------------------------------------------------------------------------

        TABLE 2, CONTINUED

        1ST QUARTER, 1996 ($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     $21,130,161     $6,855,242     $14,274,919     .065         $927,856

 22  Use Tax                    05         749,787              0         749,787     .065           48,737
------------------------------------------------------------------------------------------------------------

        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         $92,178         $4,272         $87,906     .05029         $4,421

 55  Sewer Collection           61          80,948         43,140          37,807     .03852          1,456

 56  Railroad, Express,         09           5,463          3,513           1,950     .03852             75
     Car Company

 57  Power                      49       1,110,408        139,352         971,055     .03873         37,609

 58  Gas Dist., Telegraph       26         262,550            273         262,277     .03852         10,103

 59  Motor Transportation       08         639,052        499,634         139,418     .01926          2,683

 60  Urban Transportation/      12          80,446         20,470          59,976     .00642            385
     Vessels Under 65 Feet

 61  Other Public Service       13         180,601        135,523          45,078     .01926            868

         PUBLIC UTILITY TAX TOTALS       2,451,647        846,178       1,605,469                    57,600
------------------------------------------------------------------------------------------------------------

        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          $8,158         $1,840          $6,317     .7490          $4,732

 63  Refuse Collection          64         189,125         52,968         136,157     .036            4,902

 64  Petroleum Tax              57               0              0               0     .005                0

 65  Hazardous Substance        65       1,730,333        200,722       1,529,611     .007           10,707

 66  Litter Tax                 36          31,733              0          31,733     .00015              5

 68  Syrup Tax                  54         Gallons                                    1.00            1,911

                 TOTAL OTHER TAXES                                                                   22,256
------------------------------------------------------------------------------------------------------------
                                                                           TOTAL STATE TAXES**   $1,440,478

 *      Reflects reported tax liability prior to any applicable tax credits.  
**       Does not include $21,595,000 in use taxes collected by county auditors and $4,477,000 in sales taxes collected by the Department of Licensing.

NOTE:   City, county an
d 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).