1995
| (1) | (2) | (3) | (4) | (4) | ||
| TAX | TAX | MINIMUM | OPERATING | OPERATING | ||
| RATE | SHARE | TAX | LOSS | LOSS | ||
| STATE | (1995) | BACK | FORWARD | |||
| (1) | ||||||
| ARIZONA | 9.00% | 4.1% | $50 | 0 | 5 | |
| CALIFORNIA | 8.84% | 11.4% | $800 (2) | 0 | 5 | |
| COLORADO | 5.00% | 4.0% | $0 | 0 | 15 | |
| IDAHO | 8.00% | 6.4% | $20 | 3 | 15 | |
| $100,000 limit | ||||||
| MONTANA | 6.75% | 9.4% | $50 | 3 | 7 | |
| (no sales tax) | (over$335,000) | |||||
| NEW MEXICO | 7.60% | 3.1% | $0 | 0 | 5 | |
| (over$1 million) | ||||||
| OREGON | 6.60% | 5.3% | $10 | 0 | 15 | |
| (no sales tax) | ||||||
| UTAH | 5.00% | 5.3% | $100 | 3 | 15 | |
| $1,000,000 limit | ||||||
| AVERAGE | 6.85% | 5.4% | $33 | 1.3 | 11.0 |