TABLE 2:  SUMMARY OF EXCISE TAX RETURNS
        AMOUNTS REPORTED BY TAX LINE
        4TH 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        $610,635       $21,358        $589,277      .00506         $2,982

  2  Processing Meat-Whlse,     30         833,095        58,519         774,576      .00144          1,115
     Mfg. Wheat into Flour,
     Raw Seafood, Soybean
     and Canola Processing

  3  Travel Agent Commissions/  28         167,677         4,570         163,107      .00287            468
     Processing Dried Peas

  4  Intl Charter Freight       18         274,809        72,750         202,059      .00379            766
     Brokers and Stevedoring

  5  Insurance Agents/Brokers   14         300,293         1,456         298,837      .00575          1,718

  6  Manufacturing Fresh Fruit  21         552,915        22,529         530,386      .00345          1,830
     and Vegetables

  7  Processing for Hire/       10         768,043         6,910         761,132      .00506          3,851
     Printing and Publishing

  8  Manufacturing              07       8,939,710       725,244       8,214,466      .00506         41,553

  9  Wholesaling Wheat, Oats,   15         787,930       193,366         594,564      .00011             65
     Corn, Barley, etc.

 10  Internal Distribution -    06         221,198             0         221,198      .00506          1,119
     2 or More Outlets

 11  Wholesaling                03      32,023,017    11,266,479      20,756,537      .00506        105,029

 12  Warehousing, Radio and     11       1,292,494       217,075       1,075,419      .00506          5,442
     TV Broadcasting, Public
     Road Construction/
     Government Contracting

 13  Public or Nonprofit        55         773,196       207,183         566,013      .015            8,490
     Hospitals

 14  Selected Business          58       2,199,152       231,212       1,967,941      .02            39,359
     Services

 15  Financial Business         72       2,447,077       875,549       1,571,528      .016           25,144
     Services

 16  Cleanup of Radioactive     83         307,535             0         307,535      .00471          1,449
     Waste for U.S. Gov't

 17  Service & Other            04       7,429,455     1,609,055       5,820,400      .01829        106,455
     Activities

 18  Retailing of Interstate    19         856,540        71,848         784,692      .00506          3,971
     Transportation Equipment

 19  Retailing                  02      25,297,861     3,133,343      22,164,518      .00471        104,396

                        B&O TOTALS      86,082,631    18,718,241      67,364,185                    455,203
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        TABLE 2, CONTINUED

        4TH QUARTER, 1996 ($000)



        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*
------------------------------------------------------------------------------------------------------------
 20  Retail Sales Tax           01     $25,409,965     $8,159,214     $17,250,750     .065       $1,121,159

 21  Use Tax                    05         808,393              0         808,393     .065           52,546
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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        $114,241         $6,848        $107,393     .05029         $5,375

 55  Sewer Collection           61          61,225         23,998          37,227     .03852          1,433

 56  Express                    09           5,870          4,691           1,179     .03852             45

 57  Power                      49       1,022,383        168,349         854,034     .03873         33,076

 58  Gas Dist., Telegraph       26         216,782         11,676         205,106     .03852          7,900

 59  Motor Transportation,      08         821,710        629,978         191,732     .01926          3,637
     Railroad, Railroad Car

 60  Urban Transportation/      12         109,359         28,364          80,995     .00642            511
     Vessels Under 65 Feet

 61  Other Public Service       13         285,568        239,361          46,208     .01926            888

         PUBLIC UTILITY TAX TOTALS       2,637,138      1,113,264       1,523,874                    52,867
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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          $8,046         $1,258          $6,787     .7490          $5,084

 63  Refuse Collection          64         198,441         53,812         144,629     .036            5,207

 64  Petroleum Tax              57               0              0               0     .005                0

 65  Hazardous Substance        65       1,953,791        142,247       1,811,544     .007           12,681

 66  Litter Tax                 36      29,590,092              0      29,590,092     .00015          4,438

 68  Syrup Tax                  54         Gallons                                    1.00            2,072

                 TOTAL OTHER TAXES                                                                   29,481
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                                                                           TOTAL STATE TAXES**   $1,711,256

 *      Reflects reported tax liability prior to any applicable tax credits.  
**      Does not include $22,412,000 in use taxes collected by county auditors and $4,363,000 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 = 0.61 percent
(tax due amount (except sales/use) / gross amount for B&O and public utility
taxes).