TABLE 2:  SUMMARY OF EXCISE TAX RETURNS

        AMOUNTS REPORTED BY TAX LINE

        2ND QUARTER, 1996 ($000)


	STATE BUSINESS AND OCCUPATION TAX
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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    $471,049       $17,311     $453,738      .00506         $2,296

  2  Processing Meat-Whlse,     30     812,898        55,919      756,979      .00144          1,090
     Mfg. Wheat into Flour,
     Raw Seafood, Soybean
     and Canola Processing

  4  Travel Agent Commissions/  28     127,690         2,821      124,868      .00287            358
     Processing Dried Peas

  5  Intl Charter Freight       18     194,821        23,675      171,146      .00379            649
     Brokers and Stevedoring

  6  Insurance Agents/Brokers   14     208,395           551      207,845      .00575          1,195

  7  Manufacturing Fresh Fruit  21     515,320        17,312      498,008      .00345          1,718
     and Vegetables

  8  Processing for Hire/       10     832,973        26,653      806,320      .00506          4,080
     Printing and Publishing

  9  Manufacturing - Other      07   8,948,312       272,750    8,675,562      .00506         43,882
     (Including Aluminum)

 10  Wholesaling Wheat, Oats,   15     612,395        99,020      513,375      .00011             56
     Corn, Barley, etc.

 11  Internal Distribution -    06     215,214             0      215,214      .00506          1,089
     2 or More Outlets

 12  Wholesaling - Other        03  27,399,989     7,509,439   19,890,550      .00506        100,647
     (Including Cigarettes)

 14  Warehousing, Radio and     11     857,630       136,593      721,037      .00506          3,648
     TV Broadcasting, Public
     Road Construction/
     Government Contracting

 15  Public or Nonprofit        55     772,838       200,087      572,751      .015            8,591
     Hospitals

 16  Selected Business          58   1,882,233       149,610    1,732,622      .02            34,653
     Services

 17  Financial Business         72   2,371,375       848,481    1,522,894      .016           24,366
     Services

 18  Service & Other            04   6,354,253     1,187,543    5,166,710      .01829         94,499
     Activities

 19  Retailing of Interstate    19     889,511        60,283      829,228      .00506          4,196
     Transportation Equipment

 20  Retailing                  02  24,208,046     2,695,924   21,512,122      .00471        101,323

                        B&O TOTALS  77,674,942    13,303,973   64,370,969                    428,337
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	STATE SALES TAX AND USE TAX
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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    $24,316,770     $8,429,266     $15,887,503     .065       $1,032,689

 22  Use Tax                 05        797,527              0         797,527     .065           51,840
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	STATE PUBLIC UTILITY TAX
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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        $102,103         $5,621        $96,482     .05029         $4,852

 55  Sewer Collection       61          74,792         35,848         38,944     .03852          1,500

 56  Railroad, Express,     09           5,773          4,858            916     .03852             35
     Car Company

 57  Power                  49         848,000        114,067        733,933     .03873         28,425

 58  Gas Dist., Telegraph   26         165,203         22,401        142,802     .03852          5,501

 59  Motor Transportation   08         712,163        558,354        153,808     .01926          2,961

 60  Urban Transportation/  12          86,857         21,672         65,184     .00642            418
     Vessels Under 65 Feet

 61  Other Public Service   13         257,185        207,695         49,490     .01926            953

     PUBLIC UTILITY TAX TOTALS       2,252,076        970,516      1,281,560                    44,645
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        OTHER TAXES
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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      $8,423         $1,885          $6,538     .7490          $4,897

 63  Refuse Collection          64     202,893         58,755         144,137     .036            5,189

 64  Petroleum Tax              57           0              0               0     .005                0

 65  Hazardous Substance        65   2,004,398        166,228       1,838,170     .007           12,867

 66  Litter Tax                 36      11,745              0          11,745     .00015              2

 68  Syrup Tax                  54     Gallons                                   1.00            2,372

                 TOTAL OTHER TAXES                                                            25,327
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                                                     TOTAL STATE TAXES**   $1,582,837

 *      Reflects reported tax liability prior to any applicable tax credits.  
**       Does not include $22,760,000 in use taxes collected by
       county auditors and $4,718,000 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 = 0.62 percent
      (tax due amount (except sales/use) / gross amount for B&O and public
      utility taxes).