Table 20
State Corporate Income Taxes Per Capita, 1997
Rank	State	Amt.		Rank	State	Amt.
1	Alaska	$544		27	Tennessee	$89
2	Delaware	236		28	Louisiana	87
3	Michigan	228		29	Utah	86
4	Massachusetts	198		30	Florida	84
5	California	180		31	Nebraska	83
6	New Hampshire	178		32	Mississippi	83
7	NEW YORK	168		33	Maine	78
8	Connecticut	162		34	Iowa	78
9	New Jersey	157		35	Vermont	77
10	Indiana	154		36	Missouri	76
11	Illinois	152		37	Kentucky	75
12	Minnesota	149		38	Maryland	67
13	West Virginia	138		39	Oklahoma	67
14	Arizona	132		40	Ohio	66
15	Pennsylvania	131		41	South Carolina	64
16	Wisconsin	124		42	Virginia	63
17	Oregon	118		43	Colorado	58
18	North Dakota	117		44	Hawaii	57
19	North Carolina	117		45	Alabama	52
20	Idaho	114		46	South Dakota	50
21	Kansas	112		47	Nevada	0
22	Montana	101		48	Texas	0
23	New Mexico	100		49	Washington	0
24	Georgia	97		50	Wyoming	0
25	Arkansas	91		U.S. avg.		$114
26	Rhode Island	90		N.Y.S. % above avg.		147.4%
Source: U.S. Census Bureau
As a result of 1998 legislation, New York's corporate tax rate will drop from 9% to 7.5% for corporations other than banks and insurers.