2005 Personal State Income Tax

State	Tax Rates			# of
	Low	-	High	Brackets
ALABAMA	2:00	-	5:00	3
ALASKA	No State Income Tax
ARIZONA	2.87	-	5:04	5
ARKANSAS	1:00	-	7:00	6
CALIFORNIA	1:00	-	9:03	6
COLORADO	4.63			1
CONNECTICUT	3:00	-	5:00	2
DELAWARE	2:02	-	5.95	6
FLORIDA	No State Income Tax
GEORGIA	1:00	-	6:00	6
HAWAII	1:04	-	8:25	9
IDAHO	1:06	-	7:08	8
ILLINOIS	3:00			1
INDIANA	3:04			1
IOWA	0:36	-	8.98	9
KANSAS	3:05	-	6:45	3
KENTUCKY	2:00	-	6:00	5
LOUISIANA	2:00	-	6:00	3
MAINE	2:00	-	8:05	4
MARYLAND	2:00	-	4.75	4
MASSACHUSETTS	5:03			1
MICHIGAN	3:09			1
MINNESOTA	5:35	-	7.85	3
MISSISSIPPI	3:00	-	5:00	3
MISSOURI	1:05	-	6:00	10
MONTANA	2:00	-	6:09	7
NEBRASKA	2:56	-	6.84	4
NEVADA	No State Income Tax
NEW HAMPSHIRE	Limited to Dividends and Interest Income Only.
NEW JERSEY	1:04	-	8.97	6
NEW MEXICO	1:07	-	6:00	4
NEW YORK	4:00	-	7.70	7
NORTH CAROLINA	6:00	-	8:25	4
NORTH DAKOTA	2:01	-	5:54	5
OHIO	0.516	-	7:05	9
OKLAHOMA	0:05	-	6.65	8
OREGON	5:00	-	9:00	3
PENNSYLVANIA	3:07			1
RHODE ISLAND	25.0% Federal tax liability
SOUTH CAROLINA	2:05	-	7:00	6
SOUTH DAKOTA	No State Income Tax
TENNESSEE	Limited to Dividends and Interest Income Only.
TEXAS	No State Income Tax
UTAH	2:30	-	7:00	6
VERMONT	3:06	-	9:05	5
VIRGINIA	2:00	-	5.75	4
WASHINGTON	No State Income Tax
WEST VIRGINIA	3:00	-	6:05	5
WISCONSIN	4:06	-	6.75	4
WYOMING	No State Income Tax
DIST. OF COLUMBIA	5:00	-	0.375	3

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