Table 22
State Corporate Income Taxes Per Capita, 1999
Rank	State	Amt.		Rank	State	Amt.
1	Alaska	$342		27	Florida	$84
2	Delaware	309		28	Vermont	84
3	Michigan	240		29	Arkansas	83
4	New Hampshire	213		30	Mississippi	83
5	Massachusetts	202		31	Iowa	82
6	Illinois	173		32	Nebraska	81
7	Indiana	167		33	Kentucky	79
8	California	165		34	Maryland	78
9	New Jersey	164		35	Idaho	77
10	Minnesota	163		36	Colorado	74
11	NEW YORK	$159		37	South Dakota	69
12	North Dakota	148		38	Ohio	67
13	West Virginia	146		39	Rhode Island	67
14	Connecticut	145		40	Louisiana	65
15	Pennsylvania	128		41	South Carolina	60
16	Wisconsin	128		42	Virginia	60
17	North Carolina	120		43	Oklahoma	56
18	Maine	118		44	Alabama	53
19	Arizona	114		45	Missouri	51
20	Tennessee	104		46	Hawaii	44
21	Georgia	102		47	Nevada	0
22	Montana	102		48	Texas	0
23	Oregon	98		49	Washington	0
24	Kansas	96		50	Wyoming	0
25	New Mexico	94		U.S. average		$113
26	Utah	85		N.Y.S. % above avg.		40.7%
Source: U.S. Census Bureau http://www.census.gov/govs/statetax/99tax.txt
New York State's corporate tax rate is being reduced from 9% to 7.5%, with full implementation for most companies in 2002.