1997
| (1) | (2) | (3) | (4) | (5) | |||||
| TAX | TAX | MINIMUM | OPERATING | OPERATING | |||||
| RATE | SHARE | TAX | LOSS | LOSS | |||||
| STATE | (1998) | BACK | FORWARD | ||||||
| (1) | |||||||||
| ARIZONA | 8.00% | 7.60% | $50 | 0 | 5 | ||||
| CALIFORNIA | 8.84% | 8.25% | $800 | 0 | 5 | ||||
| (2) | |||||||||
| COLORADO | 5.00% | 4.60% | $0 | 0 | 15 | ||||
| IDAHO | 8.00% | 5.72% | $20 | 3 | 15 | ||||
| $100,000 limit | |||||||||
| MONTANA | 6.75% | 6.79% | $100 | 3 | 7 | ||||
| (no sales tax) | (over$335,000) | ||||||||
| NEW MEXICO | 7.60% | 5.04% | $0 | 0 | 5 | ||||
| (over$1 million) | |||||||||
| OREGON | 6.60% | 5.58% | $10 | 0 | 15 | ||||
| (no sales tax) | |||||||||
| UTAH | 5.00% | 5.00% | $100 | 3 | 15 | ||||
| $1,000,000 limit | |||||||||
| AVERAGE | 6.97% | 6.07% | $135 | 1.125 | 10.25 | ||||