TAXATION

Table 201.-- Computation of Flexible Taxable Wage Bases

  Computed as -- Period of time used --
State % of State average annual wage
(13 States)		 Other
(5 States)		 Preceding CY
(8 States)		 12 months ending June 30
(6 States)		 Second preceding CY
(3 States)
Alaska 75 1/ X
Hawaii 100 1/ X
Idaho 100 1/ X
Iowa 66-2/3% 4/ X
Louisiana 3/
Minnesota 60 1/ X
Montana 80 1/ X
Nevada 66-2/3 1/ X
New Jersey 28xState aww 1/ X
New Mexico 65 1/ X
North Carolina 50 1/
North Dakota 70 1/ X
Oklahoma 50 1/ X
Oregon 80 1/ X
Utah 75 2/ X
Vermont X
Virgin Islands 60 1/ X
Virginia 115 2/ X 2/
Wyoming 55 1/ X

1 /Rounded to nearest $100, Alaska, Hawaii, Idaho, Minnesota, Montana, Nevada, North Carolina, North Dakota, Oklahoma, and Virgin Islands; higher $100, Iowa, New Jersey, New Mexico, Utah; nearest $1,000, Oregon; lower $100, Wyoming.

2 /115 percent of the previous year's taxable wage base rounded to the lower $100, but not to exceed 80 percent of aaw for the 2nd preceding CY rounded to the lower $100, Washington; 75 percent of the prior average fiscal year wage rounded to the higher $100, Utah.

3 /The taxable wage base depends on the condition of the fund; it could be $7,000, $7,700, or $8,500, (for 2001 the wage base is $7,000), Louisiana.

4 /66-2/3 percent of the State aww, multiplied by 52, or the Federal taxable wage base, Iowa.