Quarterly Business Review

Calendar Year, 1997

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                TABLE 2:  SUMMARY OF EXCISE TAX RETURNS

	              AMOUNTS REPORTED BY TAX LINE

	                  CALENDAR 1997 ($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      $1,852,035       $55,613      $1,796,423      .00484         $8,893

  2  Processing Meat-Whlse,     30       3,340,615       232,914       3,107,701      .00138          4,379
     Mfg. Wheat into Flour,
     Raw Seafood, Soybean
     and Canola Processing

  3  Travel Agent Commissions/  28         572,640        10,482         562,157      .00275          1,579
     Processing Dried Peas

  4  Intl Charter Freight       18         861,809       102,615         759,193      .00363          2,816
     Brokers and Stevedoring

  5  Insurance Agents/Brokers   14         986,680         5,568         981,111      .0055           5,521

  6  Manufacturing Fresh Fruit  21       2,072,833        92,123       1,980,709      .00330          6,679
     and Vegetables

  7  Processing for Hire/       10       3,112,372        26,095       3,086,278      .00484         15,268
     Printing and Publishing

  8  Manufacturing              07      35,221,432       910,925      34,310,507      .00484        169,736

  9  Wholesaling Wheat, Oats,   15       2,439,391       472,453       1,966,938      .00011            216
     Corn, Barley, etc.

 10  Internal Distribution -    06         731,103             0         731,103      .00484          3,612
     2 or More Outlets

 11  Wholesaling                03     127,318,541    35,983,559      91,334,982      .00484        451,626

 12  Warehousing, Radio and     11       4,565,111     1,021,964       3,543,147      .00484         17,513
     TV Broadcasting, Public
     Road Construction/
     Government Contracting

 13  Public or Nonprofit        55       3,232,031       782,043       2,449,988      .015           36,750
     Hospitals

 14  Selected Business          58       9,114,759       964,793       8,149,966      .02           163,001
     Services

 15  Financial Business         72      10,644,933     4,671,204       5,973,729      .016          102,467
     Services

 16  Cleanup of Radioactive     83       1,412,711         1,591       1,411,120      .00471          6,646
     Waste for U.S. Gov't

 17  Service & Other            04      30,024,029     5,851,131      24,172,898      .0175         432,216
     Activities

 18  Retailing of Interstate    19       3,060,349       225,900       2,834,449      .00484         13,998
     Transportation Equipment

 19  Retailing                  02     102,234,584    13,177,948      89,056,636      .00471        419,460

                        B&O TOTALS     485,923,681   207,714,646     278,209,035                  1,862,375
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	TABLE 2, CONTINUED

	CALENDAR 1997 ($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    $102,799,744    $32,825,092     $69,974,652     .065       $4,548,359

 21  Use Tax                    05       3,124,894              0       3,124,894     .065          203,120
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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        $474,203        $25,128        $449,076     .05029        $22,548

 55  Sewer Collection           61         290,847        125,412         165,436     .03852          6,370

 56  Express                    09           8,107          5,668           2,439     .03852             94

 57  Power                      49       3,887,835        636,740       3,251,095     .03873        125,915

 58  Gas Dist., Telegraph       26         769,422         50,490         718,932     .03852         27,693

 59  Motor Transportation,      08       3,402,532      2,666,767         735,765     .01926         14,070
     Railroad, Railroad Car

 60  Urban Transportation/      12         370,974         66,899         304,075     .00642          1,937
     Vessels Under 65 Feet

 61  Other Public Service       13         932,056        773,759         158,297     .01926          3,044

         PUBLIC UTILITY TAX TOTALS      10,135,976      4,350,863       5,785,113                   201,671
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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         $41,321        $13,647         $27,674     .7490         $20,728

 63  Refuse Collection          64         848,746        231,174         617,572     .036           22,233

 64  Petroleum Tax              57               0              0               0     .005                0

 65  Hazardous Substance        65       7,304,826        473,519       6,831,308     .007           47,819

 66  Litter Tax                 36      29,873,086         30,000      29,843,086     .00015          4,476

 68  Syrup Tax                  54         Gallons                                    1.00            2,328

                 TOTAL OTHER TAXES                                                                   97,585
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                                                                           TOTAL STATE TAXES**   $6,913,110

* Reflects reported tax liability prior to any applicable tax credits. 
** Does not include $116,677,000 in retail sales and use tax collected by county auditors and 
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 = 0.60 percent (tax due amount (except sales/use) / gross amount for 
B&O and public utility taxes).