TABLE 1.2
WESTERN STATES CORPORATE TAX PARAMETERS
	(1)	(2)	(3)	(4)	(4)
	TAX	TAX	MINIMUM	OPERATING	OPERATING
	RATE	SHARE (1)	TAX	LOSS	LOSS
STATE		(1999)		BACK	FORWARD
				years	years
ARIZONA	7.0%	7.2%	$50	0	5
CALIFORNIA	8.8%	7.5%	$800	0	5
			(2)
COLORADO	4.6%	4.6%	$0	0	20
IDAHO	8.0%	4.4%	$20	3	15
				$100,000 limit
MONTANA	6.8%	6.7%	$100	3	7
(no sales tax)	(over$335,000)
NEW MEXICO	7.6%	4.7%	$0	0	5
	(over$1 million)
OREGON	6.6%	6.1%	$10	0	15
(no sales tax)
UTAH	5.0%	4.9%	$100	3	15
				$1,000,000 limit
AVERAGE	6.8%	5.8%	$135	1.125	10.875
1     Ratio of corporate to total tax collections.  U.S. Dept. of the Census
Internet table: State Government Tax Collections
2     Alternative minimum tax also.