TABLE 2:  SUMMARY OF EXCISE TAX RETURNS

        AMOUNTS REPORTED BY TAX LINE

        3RD 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        $524,048       $18,087        $505,961      .00506         $2,560

  2  Processing Meat-Whlse,     30         842,538        51,348         791,190      .00144          1,139
     Mfg. Wheat into Flour,
     Raw Seafood, Soybean
     and Canola Processing

  4  Travel Agent Commissions/  28         136,211         3,027         133,184      .00287            382
     Processing Dried Peas

  5  Intl Charter Freight       18         203,740        25,470         178,271      .00379            676
     Brokers and Stevedoring

  6  Insurance Agents/Brokers   14         204,244           837         203,406      .00575          1,170

  7  Manufacturing Fresh Fruit  21         540,435        17,224         523,211      .00345          1,805
     and Vegetables

  8  Processing for Hire/       10         771,943         6,290         765,653      .00506          3,874
     Printing and Publishing

  9  Manufacturing - Other      07       8,818,752       243,937       8,574,815      .00506         43,375
     (Including Aluminum)

 10  Wholesaling Wheat, Oats,   15         572,673       119,782         452,890      .00011             50
     Corn, Barley, etc.

 11  Internal Distribution -    06         211,223             0         211,223      .00506          1,069
     2 or More Outlets

 12  Wholesaling - Other        03      27,391,791     7,796,262      19,595,529      .00506         99,154
     (Including Cigarettes)

 14  Warehousing, Radio and     11       1,666,727       251,587       1,415,140      .00506          7,161
     TV Broadcasting, Public
     Road Construction/
     Government Contracting

 15  Public or Nonprofit        55         773,277       202,260         571,016      .015            8,565
     Hospitals

 16  Selected Business          58       1,898,092       189,347       1,708,745      .02            34,175
     Services

 17  Financial Business         72       2,418,680       890,979       1,527,701      .016           24,443
     Services

 18  Service & Other            04       6,364,844     1,215,737       5,149,107      .01829         94,177
     Activities

 19  Retailing of Interstate    19         557,095        58,892         498,203      .00506          2,521
     Transportation Equipment

 20  Retailing                  02      24,682,367     2,829,169      21,853,198      .00471        102,929

                        B&O TOTALS      78,578,678    13,920,236      64,658,442                    429,226
------------------------------------------------------------------------------------------------------------

        TABLE 2, CONTINUED

        3RD 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     $24,790,697     $7,902,914     $16,887,783     .065       $1,097,707

 22  Use Tax                    05         789,436              0         789,436     .065           51,314
------------------------------------------------------------------------------------------------------------

        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        $149,591         $8,946        $140,645     .05029         $7,068

 55  Sewer Collection           61          76,584         34,073          42,510     .03852          1,637

 56  Railroad, Express,         09           2,958          2,630             329     .03852             13
     Car Company

 57  Power                      49         821,965        132,630         689,335     .03873         26,698

 58  Gas Dist., Telegraph       26          94,241         12,149          82,093     .03852          3,162

 59  Motor Transportation       08         744,792        574,122         170,669     .01926          3,273

 60  Urban Transportation/      12          93,355         21,962          71,393     .00642            456
     Vessels Under 65 Feet

 61  Other Public Service       13         252,822        197,529          55,293     .01926          1,064

         PUBLIC UTILITY TAX TOTALS       2,236,307        984,041       1,252,266                    43,370
------------------------------------------------------------------------------------------------------------

        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          $9,425         $1,901          $7,524     .7490          $5,635

 63  Refuse Collection          64         207,279         59,600         147,680     .036            5,316

 64  Petroleum Tax              57               0              0               0     .005                0

 65  Hazardous Substance        65       1,980,547        139,931       1,840,616     .007           12,884

 66  Litter Tax                 36          20,468              0          20,468     .00015              3

 68  Syrup Tax                  54         Gallons                                    1.00            2,439

                 TOTAL OTHER TAXES                                                                   26,278
------------------------------------------------------------------------------------------------------------
                                                                           TOTAL STATE TAXES**   $1,647,895

 *      Reflects reported tax liability prior to any applicable tax credits.  
**      Does not include $24,683,000 in use taxes collected by county
      auditors and $5,117,000 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).  




 

 


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