Table 23
State Sales/Gross Receipts Taxes on Utilities, Per Capita, 1999
Rank	State	Amt.		Rank	State	Amt.
1	New Jersey	$134		27	Oklahoma	$5
2	West Virginia	109		28	New Mexico	4
3	Alabama	105		29	Wyoming	4
4	Hawaii	102		30	Louisiana	3
5	Illinois	100		31	Colorado	2
6	NEW YORK	$90		32	Idaho	2
7	Rhode Island	67		33	Nebraska	2
8	Ohio	62		34	Oregon	2
9	Pennsylvania	56		35	South Dakota	2
10	Wisconsin	56		36	California	1
11	Connecticut	51		37	Indiana	1
12	New Hampshire	47		38	Tennessee	1
13	North Carolina	45		39	Maine	0
14	Washington	45		39	Mississippi	0
15	North Dakota	43		39	Kansas	0
16	Florida	42		39	Arkansas	0
17	Delaware	32		39	Georgia	0
18	Maryland	30		39	Iowa	0
19	Texas	22		39	Kentucky	0
20	Montana	19		39	Massachusetts	0
21	Virginia	16		39	Michigan	0
22	Vermont	15		39	Minnesota	0
23	South Carolina	9		39	Missouri	0
24	Arizona	7		39	Utah	0
25	Alaska	6		U.S. average		$33
26	Nevada	5		N.Y.S. % above avg.		172.7%
Source: U.S. Census Bureau http://www.census.gov/govs/statetax/99tax.txt
New York's gross receipts tax will be eliminated for most businesses, and reduced for homeowners, in steps through the year 2005.