Corporate Income Taxes Per Capita
1998

Rank	State	Amt.		Rank	State	Amt.
1	Alaska	$449		27	Utah	$88
2	NEW YORK	$343		28	Maine	86
3	Delaware	276		29	Oregon	85
4	Michigan	240		30	Kentucky	85
5	Massachusetts	220		31	Nebraska	85
6	New Hampshire	199		32	Florida	85
7	California	171		33	Louisiana	82
8	Connecticut	163		34	Vermont	78
9	Illinois	163		35	Maryland	74
10	Minnesota	159		36	Rhode Island	71
11	Indiana	157		37	Iowa	69
12	New Jersey	145		38	Ohio	68
13	North Carolina	132		39	Colorado	68
14	Wisconsin	130		40	Oklahoma	67
15	Pennsylvania	130		41	Virginia	66
16	North Dakota	129		42	Missouri	66
17	West Virginia	122		43	South Carolina	56
18	Kansas	116		44	Alabama	56
19	Arizona	113		45	Hawaii	52
20	Tennessee	112		46	South Dakota	52
21	New Mexico	104		47	Wyoming	0
22	Arkansas	100		48	Washington	0
23	Georgia	97		49	Texas	0
24	Idaho	96		50	Nevada	0
25	Montana	89	U.S. average			$127
26	Mississippi	89	N.Y.S. % above avg.			170%
Source: Public Policy Institute calculations from U.S. Census Bureau data