[Vision2020] taxation
Dale Courtney
dmcourtn@moscow.com
Fri, 26 Dec 2003 05:04:07 -0800
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Scott ended with:
> And as far
> as all the different types of taxes that we pay that you've
> listed below...well to me that's just part of the cost of
> doing business. If I really was averse to paying property
> taxes, I wouldn't own property.
As you noted, even if you *rent*, you still pay the property taxes to the
one you are leasing from (via higher rent). You may not write a check
directly to the State or City, but that's *effectively* what you are doing.
> If I wanted to avoid sales
> tax, I'd move to a state where no sales tax was charged, etc.
But here's the rub -- if you move to a State with no sales tax, that State
would make up the difference in State Income tax or Property Taxes.
Here's a table of the 2003 Tax Burden ranked by States with the highest tax
burdens. Any idea why Idaho has the 12th highest State tax burden in the
entire nation?
Best,
Dale
Combined State and Local
Tax Burdens by Rank
Tax Burden
Rank
Total 9.7%
Maine 12.2% 1
New York 12.0% 2
Minnesota 11.0% 3
Rhode Island 11.0% 4
Connecticut 10.9% 5
Hawaii 10.7% 6
Wisconsin 10.7% 7
California 10.6% 8
Utah 10.6% 9
Ohio 10.3% 10
Idaho 10.2% 11
Vermont 10.1% 12
Massachusetts 9.9% 13
Arizona 9.9% 14
Georgia 9.9% 15
Nebraska 9.8% 16
North Dakota 9.8% 17
Washington 9.8% 18
New Jersey 9.8% 19
Kansas 9.8% 20
New Mexico 9.7% 21
Indiana 9.7% 22
West Virginia 9.7% 23
Mississippi 9.6% 24
North Carolina 9.5% 25
Iowa 9.5% 26
Maryland 9.5% 27
Louisiana 9.5% 28
Michigan 9.4% 29
Illinois 9.4% 30
Kentucky 9.4% 31
Colorado 9.3% 32
Arkansas 9.2% 33
Missouri 9.2% 34
Oklahoma 9.1% 35
Pennsylvania 9.1% 36
Montana 9.1% 37
South Carolina 9.0% 38
Oregon 9.0% 39
Virginia 8.9% 40
Nevada 8.9% 41
South Dakota 8.5% 42
Wyoming 8.5% 43
Florida 8.4% 44
Alabama 8.4% 45
Texas 8.3% 46
Tennessee 7.7% 47
Delaware 7.3% 48
New Hampshire 6.6% 49
Alaska 5.5% 50
District of Columbia 12.9% -
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<P><FONT size=3D2>Scott ended with:<BR><BR>> And as far<BR>> as =
all the=20
different types of taxes that we pay that you've<BR>> listed =
below...well to=20
me that's just part of the cost of<BR>> doing business. If I =
really was=20
averse to paying property<BR>> taxes, I wouldn't own=20
property. <BR><BR>As you noted, even if you *rent*, you still pay =
the=20
property taxes to the one you are leasing from (via higher rent). You =
may not=20
write a check directly to the State or City, but that's *effectively* =
what you=20
are doing.<BR><BR>> If I wanted to avoid sales<BR>> tax, I'd move =
to a=20
state where no sales tax was charged, etc.<BR><BR>But here's the rub -- =
if you=20
move to a State with no sales tax, that State would make up the =
difference in=20
State Income tax or Property Taxes.<BR><BR>Here's a table of the 2003 =
Tax Burden=20
ranked by States with the highest tax burdens. <FONT size=3D2>Any idea =
why Idaho=20
has the 12th highest State tax burden in the entire =
nation?</FONT></FONT></P>
<P><FONT size=3D2>Best,<BR></FONT><FONT size=3D2>Dale</P></FONT>
<P>
<TABLE border=3D1>
<TBODY>
<TR vAlign=3Dbottom bgColor=3D#666666>
<TD align=3Dleft colSpan=3D3>
<DIV align=3Dcenter><FONT color=3D#ffffff><B><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>Combined =
State and=20
Local <BR>Tax Burdens by Rank</FONT> </B></FONT></DIV></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc> </TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#cccccc>
<DIV align=3Dcenter><FONT face=3D"Verdana, Arial, Helvetica, =
sans-serif"=20
size=3D1>Tax Burden </FONT></DIV></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#cccccc>
<DIV align=3Dcenter><FONT face=3D"Verdana, Arial, Helvetica, =
sans-serif"=20
size=3D1>Rank</FONT></DIV></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Total</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.7%</FONT></TD>
<TD align=3Dright bgColor=3D#ffffff> </TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Maine</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>12.2%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>1</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>New =
York</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>12.0%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>2</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Minnesota</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>11.0%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>3</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>Rhode =
Island</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>11.0%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>4</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Connecticut</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>10.9%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>5</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Hawaii</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>10.7%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>6</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Wisconsin</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>10.7%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>7</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>California</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>10.6%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>8</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Utah</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>10.6%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Ohio</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>10.3%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>10</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Idaho</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>10.2%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>11</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Vermont</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>10.1%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>12</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif"=20
size=3D1>Massachusetts</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.9%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>13</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Arizona</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.9%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>14</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Georgia</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.9%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>15</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Nebraska</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.8%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>16</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>North =
Dakota</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.8%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>17</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Washington</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.8%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>18</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>New =
Jersey</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.8%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>19</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Kansas</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.8%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>20</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>New =
Mexico</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.7%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>21</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Indiana</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.7%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>22</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>West=20
Virginia</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.7%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>23</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Mississippi</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.6%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>24</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>North=20
Carolina</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.5%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>25</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Iowa</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.5%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>26</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Maryland</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.5%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>27</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Louisiana</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.5%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>28</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Michigan</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.4%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>29</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Illinois</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.4%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>30</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Kentucky</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.4%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>31</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Colorado</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.3%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>32</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Arkansas</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.2%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>33</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Missouri</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.2%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>34</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Oklahoma</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.1%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>35</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Pennsylvania</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.1%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>36</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Montana</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.1%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>37</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>South=20
Carolina</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.0%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>38</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Oregon</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>9.0%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>39</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Virginia</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>8.9%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>40</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Nevada</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>8.9%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>41</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>South =
Dakota</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>8.5%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>42</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Wyoming</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>8.5%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>43</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Florida</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>8.4%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>44</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Alabama</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>8.4%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>45</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Texas</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>8.3%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>46</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Tennessee</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>7.7%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>47</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Delaware</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>7.3%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>48</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>New=20
Hampshire</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>6.6%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>49</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>Alaska</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>5.5%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>50</FONT></TD></TR>
<TR vAlign=3Dbottom>
<TD align=3Dleft bgColor=3D#cccccc><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" size=3D1>District =
of=20
Columbia</FONT></TD>
<TD style=3D"vnd: 0.0%" align=3Dright bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif" =
size=3D1>12.9%</FONT></TD>
<TD align=3Dmiddle bgColor=3D#ffffff><FONT=20
face=3D"Verdana, Arial, Helvetica, sans-serif"=20
size=3D1>-</FONT></TD></TR></TBODY></TABLE></P>
<DIV> </DIV>
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