2005 Corporate State Income Tax

State	Tax Rates	Tax Brackets		# of Brackets
ALABAMA	0.25	Flat Rate		1
ALASKA	1.0 - 9.4	10,000	90,000	10
ARIZONA	6.97	Flat Rate		1
ARKANSAS	1.0 - 6.5	3,000	100,000	6
CALIFORNIA	8.84	Flat Rate		1
COLORADO	4.63	Flat Rate		1
CONNECTICUT	7.50	Flat Rate		1
DELAWARE	8.70	Flat Rate		1
FLORIDA	5.50	Flat Rate		1
GEORGIA	6.00	Flat Rate		1
HAWAII	4.4 - 6.4	25,000	100,000	3
IDAHO	7.60	Flat Rate		1
ILLINOIS	7.30	Flat Rate		1
INDIANA	8.50	Flat Rate		1
IOWA	6.0 - 12.0	25,000	250,000	4
KANSAS	4.00	Flat Rate		1
KENTUCKY	4.0 - 8.25	25,000	250,000	5
LOUISIANA	4.0 - 8.0	25,000	250,000	5
MAINE	3.5 - 8.93	25,000	250,000	4
MARYLAND	7.00	Flat Rate		1
MASSACHUSETTS	9.50	Flat Rate		1
MINNESOTA	9.80	Flat Rate		1
MISSISSIPPI	3.0 - 5.0	5,000	10,000	3
MISSOURI	6.25	Flat Rate		1
MONTANA	6.75	Flat Rate		1
NEBRASKA	5.58 - 7.81	50,000		2
NEVADA	No Corporate State Income Tax in Nevada
NEW HAMPSHIRE	8.50	Flat Rate		1
NEW JERSEY	9.00	Flat Rate		1
NEW MEXICO	4.8 - 7.6	500,000	1 million	3
NEW YORK	7.50	Flat Rate		1
NORTH CAROLINA	6.90	Flat Rate		1
NORTH DAKOTA	2.6 - 7.0	3,000	30,000	5
OHIO	5.1 - 8.5	50,000		2
OKLAHOMA	6.00	Flat Rate		1
OREGON	6.60	Flat Rate		1
PENNSYLVANIA	9.90	Flat Rate		1
RHODE ISLAND	9.00	Flat Rate		1
SOUTH CAROLINA	5.00	Flat Rate		1
SOUTH DAKOTA	---
TENNESSEE	6.50	Flat Rate		1
UTAH	5.00	Flat Rate
VERMONT	7.0 - 9.75	10,000	250,000	4
VIRGINIA	6.00	Flat Rate		1
WEST VIRGINIA	9.00	Flat Rate		1
WISCONSIN	7.90	Flat Rate		1
DIST. OF COLUMBIA	9.98	Flat Rate

(For tax year 2005 -- as of January 1, 2005)