Table 34
Utility Sales Taxes Per Capita, 1996
Rank	State	Amt.		Rank	State	Amt.
1	New Jersey	$181		27	Nevada	$31
2	Illinois	123		28	Louisiana	30
3	West Virginia	123		29	Arkansas	29
4	Florida	122		30	Utah	26
5	NEW YORK	$120		31	Oklahoma	25
6	Hawaii	111		32	South Carolina	22
7	Alabama	99		33	New Mexico	21
8	Washington	87		34	Colorado	19
9	Virginia	73		35	Georgia	17
10	Rhode Island	66		36	Nebraska	17
11	Pennsylvania	62		37	Montana	15
12	Ohio	61		38	Vermont	15
13	Connecticut	59		39	Wyoming	15
14	Wisconsin	58		40	Alaska	14
15	Missouri	56		41	Mississippi	12
16	California	55		42	Minnesota	10
17	Maryland	54		43	Idaho	8
18	Texas	50		44	Tennessee	7
19	North Dakota	49		45	Michigan	6
20	New Hampshire	46		46	South Dakota	4
21	North Carolina	41		47	Iowa	3
22	Arizona	39		48	Indiana	1
23	Delaware	37		49	Maine	1
24	Kansas	37		50	Massachusetts	0
25	Kentucky	32		U.S. average		$60
26	Oregon	32		N.Y.S. % above		100.0%
Source: U.S. Census Bureau data; calculations by The Public Policy Institute
State and local taxes in New York total 18% of typical utility bills; data above do not reflect reduction in gross receipts tax since 1996.