AVERAGE EFFECTIVE UNEMPLOYMENT INSURANCE TAX RATE, 2007

Rank	State	Rate	Rank	State	Rate
1	Rhode Island	1.45%	26	Missouri	0.68%
2	Alaska	1.23%	27	Wyoming	0.67%
3	Washington	1.22%	28	* Oklahoma	0.66%
4	Massachusetts	1.19%	29	Indiana	0.64%
5	Michigan	1.19%	30	North Dakota	0.64%
6	Oregon	1.17%	31	NEW YORK	0.60%
7	Pennsylvania	1.16%	32	Maryland	0.59%
8	Illinois	1.13%	33	South Carolina	0.55%
9	Minnesota	0.97%	34	Hawaii	0.55%
10	* Kansas	0.96%	35	Mississippi	0.51%
11	New Jersey	0.92%	36	Delaware	0.49%
12	California	0.91%	37	Colorado	0.49%
13	Wisconsin	0.85%	38	Utah	0.49%
14	Iowa	0.85%	39	New Mexico	0.48%
15	Montana	0.84%	40	Texas	0.46%
16	Vermont	0.82%	41	Nebraska	0.42%
17	West Virginia	0.81%	42	Tennessee	0.40%
18	Arkansas	0.80%	43	Georgia	0.38%
19	Nevada	0.77%	44	Alabama	0.38%
20	Ohio	0.76%	45	Arizona	0.36%
21	Idaho	0.74%	46	Florida	0.35%
22	North Carolina	0.74%	47	Louisiana	0.32%
23	Maine	0.71%	48	Virginia	0.29%
24	Connecticut	0.71%	49	South Dakota	0.25%
25	Kentucky	0.71%	50	* New Hampshire	0.25%
United States		0.73%
N.Y.S. % U.S. avg.		-18%
Source: U.S. Department of Labor
* DOL estimates