State Postal Abbreviation Codes

State Postal Areviation Codes State Areviation State Areviation Alaama AL Montana MT Alaska AK Neraska NE Arizona AZ Nevada NV Arkansas AR New Hampshire NH California CA New Jersey NJ Colorado CO New Mexico NM Connecticut CT New York NY Delaware DE North Carolina NC Florida FL North Dakota ND Georgia GA Ohio OH Hawaii HI Oklahoma OK Idaho ID Oregon OR Illinois IL Pennsylvania PA Indiana IN Rhode Island RI Iowa IA South Carolina SC Kansas KS South Dakota SD Kentucky KY Tennessee TN Louisiana LA Texas TX Maine ME Utah UT Maryland MD Vermont VT Massachusetts MA Virginia VA Michigan MI Washington WA Minnesota MN West Virginia WV Mississippi MS Wisconsin WI Missouri MO Wyoming WY

Sources James R. Moody & Associates Jefferson City, MO (573) 635-6633 Missouri Department of Revenue http://www.dor.state.mo.us P.O. Box 475 Jefferson City, MO 65105-0475 (573) 751-9568 Missouri Department of Secondary and Elementary Education http://www.dese.state.mo.us Missouri State Board of Education 205 Jefferson Street P.O. Box 480 Jefferson City, MO 65102-0480 (573) 526-5287 Missouri Office of Administration http://www.oa.state.mo.us/p/index P.O. Box 809 Rooms 124 & 129, Capitol Building Jefferson City, MO 65102 (573) 751-2345 State & Regional Fiscal Studies Unit http://econ.missouri.edu/eparc/ Economic & Policy Analysis Research Center University of Missouri 10 Professional Building Columia, MO 65211 (573) 882-4805 State Tax Commission of Missouri http://www.dor.state.mo.us/stc/commissi. 621 East Capitol Avenue P.O. Box 146 Jefferson City, MO 65102-0146 (573) 751-2414 Tax Foundation http://taxfoundation.org 1250 H Street, N.W., Suite 750 Washington, D.C. 20005 (202) 783-2760 Bureau of the Census http://www.census.gov/ Washington, D.C. 20233

State Individual Income Tax Rates 1980 1990 2000 State Low High Low High Low High Alaama 1.500 5.000 2.000 5.000 2.000 5.000 Alaska 0.000 0.000 0.000 0.000 0.000 0.000 Arizona 2.000 8.000 3.800 7.000 2.870 5.040 Arkansas 1.000 7.000 1.000 7.000 1.000 7.000 California 1.000 11.000 1.000 9.300 1.000 9.300 Colorado 2.500 8.000 5.000 5.000 4.630 4.630 Connecticut 1.000 9.000 4.500 4.500 3.000 4.500 Delaware 1.400 13.500 3.200 7.700 0.000 5.950 Florida 0.000 0.000 0.000 0.000 0.000 0.000 Georgia 1.000 6.000 1.000 6.000 1.000 6.000 Hawaii 2.250 11.000 2.000 10.000 1.600 8.750 Idaho 2.000 7.500 2.000 8.200 1.600 7.800 Illinois 2.500 2.500 3.000 3.000 3.000 3.000 Indiana 1.900 1.900 3.400 3.400 3.400 3.400 Iowa 0.500 13.000 0.400 9.980 0.360 8.980 Kansas 2.000 9.000 4.500 5.950 3.500 6.450 Kentucky 2.000 6.000 2.000 6.000 2.000 6.000 Louisiana 2.000 6.000 2.000 6.000 2.000 6.000 Maine 1.000 10.000 2.000 8.500 2.000 8.500 Maryland 2.000 5.000 2.000 5.000 2.000 4.850 Massachusetts 5.000 5.000 5.000 5.000 5.600 5.600 Michigan 4.600 4.600 4.600 4.600 4.200 4.200 Minnesota 1.600 16.000 6.000 8.000 5.350 7.850 Mississippi 3.000 4.000 3.000 5.000 3.000 5.000 Missouri 1.500 6.000 1.500 6.000 1.500 6.000 Montana 2.000 11.000 2.000 11.000 2.000 11.000 Neraska a a 2.000 6.410 2.510 6.680 Nevada 0.000 0.000 0.000 0.000 0.000 0.000 New Hampshire 0.000 0.000 0.000 0.000 0.000 0.000 New Jersey 2.000 2.500 2.000 3.500 1.400 6.370

State Individual Income Tax Rates (continued) 1980 1990 2000 State Low High Low High Low High New Mexico 0.800 9.000 1.800 8.500 1.700 8.200 New York 2.000 14.000 4.000 7.875 4.000 6.850 North Carolina 3.000 7.000 6.000 7.000 6.000 7.750 North Dakota 1.000 7.500 2.670 12.000 2.100 5.540 Ohio 0.500 3.500 0.743 6.900 0.691 6.980 Oklahoma 0.500 6.000 0.500 7.000 0.500 6.750 Oregon 4.000 10.000 5.000 9.000 5.000 9.000 Pennsylvania 2.200 2.200 2.100 2.100 2.800 2.800 Rhode Island a a a a a a South Carolina 2.000 7.000 2.750 7.000 2.500 7.000 South Dakota 0.000 0.000 0.000 0.000 0.000 0.000 Tennessee 0.000 0.000 0.000 0.000 0.000 0.000 Texas 0.000 0.000 0.000 0.000 0.000 0.000 Utah 2.750 7.750 2.550 7.200 2.300 7.000 Vermont a a a a a a Virginia 2.000 5.750 2.000 5.750 2.000 5.750 Washington 0.000 0.000 0.000 0.000 0.000 0.000 West Virginia 2.100 9.600 3.000 6.500 3.000 6.500 Wisconsin 3.400 10.000 4.900 6.930 4.600 6.750 Wyoming 0.000 0.000 0.000 0.000 0.000 0.000 Notes: a Taxes are ased on a percentage of Federal Tax Liaility For 1980, the rates are: Neraska, 17%; Rhode Island, 19%; Vermont, 23% For 1990, the rates are: Rhode Island, 22.96; Vermont, 28% For 2000, the rates are: Rhode Island, 26%; Vermont, 24% 5 percent of Federal Taxale income SOURCE: Census Bureau; Tax Foundation

State Corporate Income Tax Rates 1980 1990 2000 State Low High Low High Low High Alaama 5.000 5.000 5.000 5.000 5.000 5.000 Alaska 5.400 5.400 1.000 9.400 1.000 9.400 Arizona 2.500 10.500 9.300 9.300 7.968 7.968 Arkansas 1.000 6.000 1.000 6.500 1.000 6.500 California 9.600 9.600 9.300 9.300 8.840 8.840 Colorado 5.000 5.000 5.000 5.400 4.630 4.630 Connecticut 10.000 10.000 11.500 11.500 7.500 7.500 Delaware 8.700 8.700 8.700 8.700 8.700 8.700 Florida 5.000 5.000 5.500 5.500 5.500 5.500 Georgia 6.000 6.000 6.000 6.000 6.000 6.000 Hawaii 5.850 6.435 4.400 6.400 4.400 6.400 Idaho 6.500 6.500 8.000 8.000 8.000 8.000 Illinois 4.000 4.000 4.800 4.800 4.800 4.800 Indiana 3.000 3.000 3.400 3.400 3.400 3.400 Iowa 6.000 10.000 6.000 12.000 6.000 12.000 Kansas 4.500 4.500 4.500 4.500 4.000 4.000 Kentucky 3.000 6.000 4.000 8.250 4.000 8.250 Louisiana 4.000 8.000 4.000 8.000 4.000 8.000 Maine 4.950 6.930 3.500 8.930 3.500 8.930 Maryland 7.000 7.000 7.000 7.000 7.000 7.000 Massachusetts 8.330 8.330 9.500 9.500 9.500 9.500 Michigan 2.350 2.350 2.400 2.400 2.100 2.100 Minnesota 12.000 12.000 9.800 9.800 9.800 9.800 Mississippi 3.000 4.000 3.000 5.000 3.000 5.000 Missouri 5.000 5.000 5.000 6.500 6.250 6.250 Montana 6.340 6.340 6.800 6.800 6.750 6.750 Neraska 3.750 4.125 5.600 7.810 5.580 7.810 Nevada 0.000 0.000 0.000 0.000 0.000 0.000 New Hampshire 8.000 8.000 8.000 8.000 8.000 8.000 New Jersey 9.000 9.000 9.000 9.000 9.000 9.000

State Corporate Income Tax Rates (continued) 1980 1990 2000 State Low High Low High Low High New Mexico 4.000 6.000 4.800 7.600 4.800 7.600 New York 10.000 10.000 9.000 9.000 8.000 8.000 North Carolina 6.000 6.000 7.500 7.500 6.900 6.900 North Dakota 3.000 8.500 3.000 10.500 3.000 10.500 Ohio 4.110 8.220 5.100 8.900 5.100 8.500 Oklahoma 4.000 4.000 6.000 6.000 6.000 6.000 Oregon 7.500 7.500 6.600 6.600 6.600 6.600 Pennsylvania 10.500 10.500 12.250 12.250 9.990 9.990 Rhode Island 8.000 8.000 9.000 9.000 9.000 9.000 South Carolina 6.000 6.000 5.000 5.000 5.000 5.000 South Dakota 0.000 0.000 0.000 0.000 0.000 0.000 Tennessee 6.000 6.000 6.000 6.000 6.000 6.000 Texas 0.000 0.000 0.000 0.000 0.000 0.000 Utah 4.000 4.000 5.000 5.000 5.000 5.000 Vermont 5.000 7.500 5.500 8.250 7.000 9.750 Virginia 6.000 6.000 6.000 6.000 6.000 6.000 Washington 0.000 0.000 0.000 0.000 0.000 0.000 West Virginia 6.000 6.000 9.600 9.600 9.000 9.000 Wisconsin 2.300 7.900 7.900 7.900 7.900 7.900 Wyoming 0.000 0.000 0.000 0.000 0.000 0.000 Notes: 5.4% of taxale income, plus 4% surtax SOURCE: Census Bureau; Tax Foundation

State Sales Tax Rates 1980 1990 2000 State Tax Food Drug Tax Food Drug Tax Food Drug Alaama 4.000 T E 4.000 T E 4.000 T E Alaska 0.000 x x 0.000 x x 0.000 x x Arizona 4.000 E E 5.000 E E 5.000 E E Arkansas 3.000 T E 4.000 T E 4.625 T E California 4.750 E E 5.000 E E 5.750 E E Colorado 3.000 E E 3.000 E E 3.000 E E Connecticut 7.500 E E 8.000 E E 6.000 E E Delaware 0.000 E E 0.000 E E 0.000 E E Florida 4.000 E E 6.000 E E 6.000 E E Georgia 3.000 E E 4.000 E E 4.000 E E Hawaii 4.000 E E 4.000 E E 4.000 E E Idaho 3.000 E E 5.000 E E 5.000 E E Illinois 4.000 T T 6.250 T T 6.250 T T Indiana 4.000 E E 5.000 E E 5.000 E E Iowa 3.000 E E 4.000 E E 5.000 E E Kansas 3.000 E E 4.250 E E 4.900 E E Kentucky 5.000 E E 6.000 E E 6.000 E E Louisiana 3.000 T E 4.000 T E 4.000 T E Maine 5.000 E E 5.000 E E 5.000 E E Maryland 5.000 E E 5.000 E E 5.000 E E Massachusetts 5.000 E E 5.000 E E 5.000 E E Michigan 4.000 E E 4.000 E E 6.000 E E Minnesota 4.000 E E 6.000 E E 6.500 E E Mississippi 5.000 E E 6.000 E E 7.000 E E Missouri 3.125 T E 4.225 T E 4.225 E E Montana 0.000 x x 0.000 x x 0.000 x x Neraska 3.000 E E 5.000 E E 5.000 E E Nevada 3.000 E E 5.750 E E 6.500 E E New Hampshire 0.000 x x 0.000 x x 0.000 x x New Jersey 5.000 E E 7.000 E E 6.000 E E

State Sales Tax Rates (continued) 1980 1990 2000 State Tax Food Drug Tax Food Drug Tax Food Drug New Mexico 3.750 T T 5.000 T T 5.000 T T New York 4.000 E E 4.000 E E 4.000 E E North Carolina 3.000 T E 3.000 T E 4.000 T E North Dakota 3.000 E E 5.000 E E 5.000 E E Ohio 4.000 E E 5.000 E E 5.000 E E Oklahoma 2.000 T E 4.500 T E 4.500 T E Oregon 0.000 x x 0.000 x x 0.000 x x Pennsylvania 6.000 E E 6.000 E E 6.000 E E Rhode Island 6.000 E E 7.000 E E 7.000 E E South Carolina 4.000 T E 5.000 T E 5.000 T E South Dakota 5.000 T E 4.000 T E 4.000 T E Tennessee 4.500 T E 5.500 T E 6.000 T E Texas 4.000 E E 6.250 E E 6.250 E E Utah 4.000 T E 5.000 T E 4.750 T E Vermont 3.000 E E 4.000 E E 5.000 E E Virginia 3.000 T E 3.500 T E 3.500 T E Washington 4.500 E E 6.500 E E 6.500 E E West Virginia 3.000 T E 6.000 T E 6.000 T E Wisconsin 4.000 E E 5.000 E E 5.000 E E Wyoming 3.000 T E 3.000 T E 4.000 T E Notes: T - Taxale E - Exempt SOURCE: Census Bureau; Tax Foundation

State Toacco Tax Rates 1980 1990 2000 State Cigarette Cigarette Cigarette (cents per pack of 20) (cents per pack of 20) (cents per pack of 20) Alaama 16.00 d 16.50 16.50 Alaska 8.00 29.00 100.00 Arizona 13.00 15.00 58.00 Arkansas 17.75 21.00 31.50 California 10.00 35.00 87.00 Colorado 10.00 20.00 20.00 Connecticut 21.00 40.00 50.00 Delaware 14.00 14.00 24.00 Florida 21.00 24.00 33.90 Georgia 12.00 12.00 12.00 Hawaii 40% of Wholesale 100.00 Idaho 9.00 18.00 28.00 Illinois 12.00 d 30.00 58.00 Indiana 10.50 15.50 15.50 Iowa 13.00 31.00 36.00 Kansas 11.00 24.00 24.00 Kentucky 3.00 3.00 3.00 Louisiana 11.00 16.00 24.00 Maine 16.00 31.00 74.00 Maryland 13.00 13.00 66.00 Massachusetts 21.00 26.00 76.00 Michigan 11.00 25.00 75.00 Minnesota 18.00 d 38.00 48.00 Mississippi 11.00 18.00 18.00 Missouri 9.00 13.00 17.00 1980 1990 2000 State Cigarette Cigarette Cigarette (cents per pack of 20) (cents per pack of 20) (cents per pack of 20) Montana 12.00 18.00 18.00 Neraska 13.00 d 27.00 34.00 Nevada 10.00 d 35.00 35.00 New Hampshire 12.00 25.00 52.00 New Jersey 19.00 27.00 80.00 New Mexico 12.00 15.00 21.00 New York 15.00 d 39.00 1.11 j North Carolina 2.00 2.00 5.00 North Dakota 12.00 29.00 44.00 Ohio 15.00 18.00 24.00 Oklahoma 18.00 23.00 23.00 Oregon 9.00 28.00 68.00 Pennsylvania 18.00 18.00 30.00 Rhode Island 18.00 d 37.00 71.00 South Carolina 7.00 7.00 7.00 South Dakota 14.00 23.00 33.00 Tennessee 13.00 13.00 13.00 Texas 18.50 26.00 41.00 Utah 10.00 23.00 51.50 Vermont 12.00 17.00 44.00 Virginia 2.50 2.50 2.50 Washington 16.00 34.00 82.50 West Virginia 17.00 17.00 17.00 Wisconsin 16.00 d 30.00 59.00 Wyoming 8.00 12.00 12.00 Notes: j effective March 1, 2000 d State imposes a use tax of equal amount SOURCE: Census Bureau; Tax Foundation

State Alcohol Tax Rates - 1980 State Spirits Wine Beer (Dollars per Gallon) (Dollars per Gallon) (Dollars per Gallon) Light Wine Fortified Wine Alaama 35% of Wholesale 48% of Wholesale 0.53 Alaska 4.00 0.60 0.60 0.25 Arizona 2.50 0.42 0.42 0.08 Arkansas 2.50 0.75 0.75 0.20 California 2.00 0.01 0.02 0.04 Colorado 2.16 0.24 0.36 0.08 Connecticut 2.50 0.25 0.25 0.083 Delaware 2.25 0.40 0.40 0.065 Florida 9.53 1.75 2.43 0.40 Georgia 3.75 1.50 2.50 0.32 Hawaii 20% of Wholesale Idaho 14% of Retail 45 plus 14% of Retail 0.15 Illinois 2.00 0.23 0.60 0.07 Indiana 2.62 0.45 0.45 0.095 Iowa 15% of Retail 15% of Retail 0.14 Kansas 2.50 0.30 0.75 0.18 Kentucky 1.92 0.50 0.50 0.081 Louisiana 2.50 0.11 0.22 0.323 Maine 0.20 1.05 0.25 Maryland 1.50 0.40 0.40 0.09 Massachusetts 4.05 0.55 0.55 0.106 Michigan 0.50 0.50 0.203 Minnesota 4.39 0.27 0.79 0.065 Mississippi 2.50 0.35 0.35 0.427 Missouri 2.00 0.30 0.30 0.06 Spirits Wine Beer (Dollars per Gallon) (Dollars per Gallon) (Dollars per Gallon) Light Wine Fortified Wine Montana 16% of Retail 0.129 Neraska 2.50 0.55 1.10 0.12 Nevada 1.90 0.30 0.50 0.06 New Hampshire 0.15 New Jersey 2.80 0.30 0.30 0.033 New Mexico 1.50 0.40 0.40 0.08 New York 3.25 0.10 0.10 0.044 North Carolina 0.77 0.88 0.534 North Dakota 2.50 0.50 0.60 0.36 Ohio 0.24 0.60.181 Oklahoma 4.00 0.50 1.00 0.726 Oregon 0.65 0.75 0.189 Pennsylvania 18% of Retail 0.24 Rhode Island 2.50 0.40 0.40 0.146 South Carolina 2.72 1.08 1.08 1.7 South Dakota 3.05 0.30 0.95 0.602 Tennessee 4.00 1.10 1.10 0.247 Texas 2.00 0.17 0.34 0.363 Utah 8% of retail 8% of retail 8% of retail 0.225 Vermont 24% of retail 0.50 24% of retail 0.562 Virginia 15% of retail 1.50 1.50 0.636 Washington 0.75 0.75 0.109 West Virginia 0.40 Wisconsin 2.60 0.195 0.39 0.145 Wyoming 0.94 0.28 0.28 0.045 Notes: Liquor Control State c Missouri s rate on tale wine was 36 cents through Septemer 30, 2001 efore dropping 6 cents d state sells at wholesale only e plus 17% of wholesale SOURCE: Census Bureau; Tax Foundation

State Alcohol Tax Rates - 1990 Spirits Wine Beer (Dollars per Gallon) (Dollars per Gallon) (Dollars per Gallon) Spirits Wine Beer (Dollars per Gallon) (Dollars per Gallon) (Dollars per Gallon) Light Wine Fortified Wine Light Wine Fortified Wine Alaama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri 56% of Wholesale 1.90 56% of Wholesale 2.37 5.60 0.85 0.85 0.79 3.00 0.84 0.84 0.36 2.50 0.75 0.75 0.55 2.00 0.01 0.02 0.09 2.55 0.31 0.31 0.18 4.50 0.60 0.60 0.45 2.25 0.40 0.40 0.15 6.50 2.25 3.00 1.44 4.23 1.69 2.83 1.08 5.75 1.30 2.00 2.00 15% of Retail 45 plus 15% of Retail 0.34 2.00 0.23 0.60 0.16 2.68 0.47 0.47 0.26 d 1.75 1.75 0.43 2.50 0.30 0.75 0.41 1.92 0.50 0.50 0.18 2.79 0.13 0.25 0.73 1.25 0.30 1.00 0.25 1.50 0.40 0.40 0.20 4.05 0.55 0.55 0.24 12% of Retail 0.57 0.85 0.46 5.03 0.30 0.95 0.17 2.5 d 0.35 0.35 0.96 2.00 0.36 0.36 0.14 Montana Neraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont 26% of Retail 1.18 1.18 0.31 3.00 0.75 1.35 0.52 2.05 0.40 0.75 0.20 0.30 0.30 0.68 2.80 0.30 0.30 0.08 4.40 1.06 1.06 0.41 5.92 0.21 0.21 0.25 28% of Retail 0.89 1.01 1.20 2.50 0.50 0.60 0.36 2.25 0.26 0.62 0.36 5.56 0.72 1.44 0.91 0.67 0.77 0.19 18% of Retail 0.24 3.75 0.60 0.60 0.22 2.72 0.90 0.90 1.73 3.93 0.93 1.45 0.62 4.00 1.10 1.10 0.28 e 2.40 0.21 0.41 0.44 13% of Retail 0.80 25% of Retail 0.55 25% of Retail 0.60 Virginia Washington West Virginia Wisconsin Wyoming 20% of Retail 1.69 1.69 0.64 4.68 0.97 1.92 0.40 1.12 1.12 0.40 3.63 0.28 0.5 0.15 1.06 0.32 0.32 0.05 Notes: Liquor Control State c Missouri s rate on tale wine was 36 cents through Septemer 30, 2001 efore dropping 6 cents d state sells at wholesale only e plus 17% of wholesale SOURCE: Census Bureau; Tax Foundation

State Alcohol Tax Rates - 2000 Spirits Wine Beer (Dollars per Gallon) (Dollars per Gallon) (Dollars per Gallon) Spirits Wine Beer (Dollars per Gallon) (Dollars per Gallon) (Dollars per Gallon) Light Wine Fortified Wine Light Wine Fortified Wine Alaama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland 1.70 0.53 5.60 0.85 0.35 3.00 0.84 0.16 2.50 0.75 0.23 3.30 0.20 0.20 2.28 0.28 0.08 4.50 0.60 0.194 3.75 0.97 0.156 6.50 2.25 0.48 3.79 1.51 0.48 5.95 1.38 0.93 0.45 0.15 4.50 0.73 0.185 2.68 0.47 0.115 1.75 0.19 2.50 0.30 0.18 1.92 0.50 0.08 2.50 0.11 0.32 0.60 0.35 1.50 0.40 0.09 Montana Neraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont 1.06 0.139 3.00 0.75 0.23 2.05 0.40 0.09 0.30 4.40 0.70 0.12 6.06 1.70 0.41 6.44 0.189 0.135 0.79 2.50 0.50 0.16 2.25 0.30 0.18 5.56 0.72 0.40 0.67 0.084 0.08 3.75 0.60 0.097 2.72 1.08 0.77 3.93 0.93 0.27 4.00 1.10 0.125 2.40 0.204 0.198 13% 0.355 0.55 0.265 Massachusetts Michigan Minnesota Mississippi Missouri 4.05 0.55 0.106 0.51 0.20 5.03 0.30 0.148 0.35 0.427 2.00 0.30 c 0.06 Virginia Washington West Virginia Wisconsin Wyoming 1.51 0.256 0.78 0.26 1.00 0.177 3.25 0.25 0.065 0.02 Notes: Liquor Control State c Missouri s rate on tale wine was 36 cents through Septemer 30, 2001 efore dropping 6 cents d state sells at wholesale only e plus 17% of wholesale SOURCE: Census Bureau; Tax Foundation

Individual Income Tax Effective Date Tax Rate July 1, 1917 0.5% May 26, 1919 1.5% August 21, 1921 1.0% Taxale Income Marginal Tax Rate January 1, 1931 0 - $1,000 1.0% $1,000 - $2,000 1.5% $2,000 - $3,000 2.0% $3,000 - $5,000 2.5% $5,000 - $7,000 3.0% $7,000 - $9,000 3.5% $9,000 or more 4.0% January 1, 1971 0 - $1,000 1.5% $1,000 - $2,000 2.0% $2,000 - $3,000 2.5% $3,000 - $4,000 3.0% $4,000 - $5,000 3.5% $5,000 - $6,000 4.0% $6,000 - $7,000 4.5% $7,000 - $8,000 5.0% $8,000 - $9,000 5.5% $9,000 or more 6.0% Corporation Income Tax Effective Date Tax Rate July 1, 1917 0.5% May 26, 1919 1.5% August 21, 1921 1.0% January 1, 1931 2.0% January 1, 1971 5.0% Taxale Income Marginal Tax Rate January 1, 1990 0 - $100,000 5.0% $100,000 - $335,000 6.0% $335,000 or more 6.5% January 1, 1992 5.0% Septemer 1, 1993 6.25%

Sales and Use Tax Tax Rates Effective Date General Revenue Total January 15, 1934 0.5% 0.5% August 27, 1935 1.0% 1.0% June 8, 1937 2.0% 2.0% Octoer 13, 1963 3.0% 3.0% July 1, 1977 3.0% 3.125% 1 January 1, 1983 3.0% 4.125% 2 July 1, 1985 3.0% 4.225% 3 Octoer 1, 1989 3.2% 4.425% July 1, 1990 3.0% 4.225% 1 0.125% Conservation 2 1.00% Proposition C 3 0.100% Parks & Soil Corporation Franchise Tax Effective Date Tax Rate June 18, 1917 0.7500% August 7, 1919 0.1000% Novemer 2, 1921 0.0500% January 1, 2000 0.0333% County Foreign Insurance Tax Effective Date Tax Rate March 20, 1895 2%

Cigarettes Selected Excise Taxes Effective Date Tax Rate mils per cigarette January 1, 1956 $0.001 May 1, 1961 $0.002 July 15, 1969 $0.0045 August 13, 1982 $0.0065 Octoer 1, 1993 $0.0085 All Other Toacco Products Effective Date Tax Rate percent Octoer 1, 1993 10% Gasoline Effective Date Tax Rate per gallon January 1, 1925 $0.02 August 15, 1951 $0.03 March 6, 1962 $0.05 August 13, 1972 $0.07 June 1, 1987 $0.11 April 1, 1992 $0.13 April 1, 1994 $0.15 April 1, 1996 $0.17 Special Fuels Effective Date Tax Rate per gallon August 1, 1952 $0.03 March 6, 1962 $0.05 August 13, 1972 $0.07 June 1, 1987 $0.11 April 1, 1992 $0.13 April 1, 1994 $0.15 April 1, 1996 $0.17 Alcohol Tax Rates Effective Date Liquor Beer Wine per gallon per arrel 1 per gallon Decemer 28, 1933 $0.80 $1.00 $0.20 2 - $0.40 3 May 9, 1935 $0.80 $0.62 $0.02 4 - $0.10 5 Octoer 13, 1961 $1.20 $0.93 $0.15 January 1, 1971 $2.00 $1.86 $0.30 6 August 28, 2002 $2.00 $1.86 $0.42 1 One arrel equals 32 gallons. 2 Light Wine - not to exceed 12% alcohol 3 Fortified Wine - 12% and over 4 Light Wine - not to exceed 14% alcohol 5 Fortified Wine - 14% and over 6 Additional tax rate changes, 8/28/1983-8/27/1989 was $0.34, 8/28/1989-8/27/2002 was $0.36.

Missouri General Fund Revenues 1970-2002 Total Total Total Co Foreign Corporate Inheritance Total Fiscal General Sales & Use Income Insurance Franchise and Estate Liquor Year Fund Taxes Taxes Tax Tax Taxes Taxes 1970-71 614,320 319,821 196,098 24,767 11,505 15,467 13,582 1971-72 777,102 360,473 306,628 27,316 12,543 19,167 17,426 1972-73 902,791 393,300 392,444 29,599 13,987 15,855 18,735 1973-74 957,757 437,117 384,121 31,332 14,952 15,401 18,857 1974-75 1,026,047 470,248 419,182 32,682 17,065 18,085 17,428 1975-76 1,141,408 519,035 478,993 36,691 18,243 18,530 18,133 1976-77 1,288,046 580,630 556,123 40,598 18,920 19,888 19,680 1977-78 1,454,480 656,121 629,036 46,359 21,068 18,605 19,617 1978-79 1,688,188 729,330 734,613 50,446 23,103 22,908 19,874 1979-80 1,838,550 730,404 833,362 60,635 24,597 26,335 19,610 1980-81 1,897,646 707,411 910,855 55,497 30,045 26,890 19,896 1981-82 2,054,638 757,774 1,002,005 59,229 32,480 36,463 19,813 1982-83 2,217,460 783,473 1,114,162 93,899 35,420 32,554 19,161 1983-84 2,501,803 902,229 1,275,039 80,436 39,237 24,732 19,423 1984-85 2,753,320 955,998 1,408,337 88,197 40,816 23,339 19,374 1985-86 2,897,621 1,008,733 1,500,470 103,409 44,071 27,249 19,539 1986-87 3,214,649 1,069,505 1,661,549 116,506 48,298 32,774 19,692 1987-88 3,626,795 1,108,286 1,910,116 118,834 49,650 29,427 18,580 1988-89 3,958,592 1,164,872 2,111,428 114,688 51,613 29,598 18,302 1989-90 4,157,665 1,274,138 2,252,671 114,815 54,008 42,706 18,414 1990-91 4,710,591 1,242,608 2,362,152 124,357 57,456 54,005 17,902 1991-92 5,061,658 1,275,885 2,442,908 127,190 56,182 47,444 18,141 1992-93 4,673,345 1,338,646 2,555,565 135,207 59,820 59,765 18,898 1993-94 4,827,060 1,447,283 2,756,558 138,050 61,299 55,553 18,700 1994-95 5,612,906 1,547,898 3,288,731 164,819 67,625 73,089 18,731 1995-96 7,014,309 1,623,289 3,588,813 166,070 72,274 57,330 18,936 1996-97 6,796,027 1,711,588 3,882,225 158,044 78,463 82,809 19,035 1997-98 6,874,115 1,696,414 4,214,117 150,357 81,536 100,861 19,191 1998-99 7,206,246 1,690,262 4,522,525 145,802 91,159 120,579 20,015 1999-00 7,466,252 1,773,811 4,409,183 147,315 78,160 132,750 20,356 2000-01 8,252,787 1,805,645 4,946,433 138,764 73,738 156,819 20,976 2001-02 8,308,058 1,814,873 4,909,329 160,662 18,656 136,955 21,548

Missouri General Fund Revenues (continued) 1970-2002 Sales and Use Taxes Income Taxes Fiscal Regular Motor Year Total Monthly Vehicle Total Individual Corporate 1970-71 319,821 292,319 27,502 196,098 167,401 28,697 1971-72 360,473 324,692 35,781 306,628 252,628 54,000 1972-73 393,300 349,832 43,468 392,444 326,491 65,953 1973-74 437,117 393,907 43,210 384,121 322,778 61,343 1974-75 470,248 431,557 38,691 419,182 357,182 62,000 1975-76 519,035 469,977 49,058 478,993 401,717 77,276 1976-77 580,630 522,609 58,021 556,123 462,033 94,090 1977-78 656,121 587,519 68,602 629,036 530,284 98,752 1978-79 729,330 656,405 72,925 734,613 618,900 115,713 1979-80 730,404 681,300 49,104 833,362 707,527 125,835 1980-81 707,411 677,775 29,636 910,855 782,550 128,305 1981-82 757,774 726,969 30,805 1,002,005 871,895 130,110 1982-83 783,473 746,767 36,706 1,114,162 984,670 129,492 1983-84 902,229 709,670 44,959 1,275,039 1,090,775 184,264 1984-85 955,998 526,330 49,546 1,408,337 1,219,409 188,928 1985-86 1,008,733 583,258 54,251 1,500,470 1,312,327 188,143 1986-87 1,069,505 622,338 56,434 1,661,549 1,444,015 217,534 1987-88 1,108,286 625,747 58,623 1,910,116 1,670,912 239,204 1988-89 1,164,872 664,602 60,600 2,111,428 1,843,300 268,128 1989-90 1,274,138 720,412 62,808 2,252,671 2,006,785 245,886 1990-91 1,242,608 672,188 56,053 2,362,152 2,108,820 253,332 1991-92 1,275,885 610,042 59,088 2,442,908 2,167,739 275,169 1992-93 1,338,646 651,033 63,357 2,555,565 2,319,214 236,351 1993-94 1,447,283 696,730 74,988 2,756,558 2,467,110 289,448 1994-95 1,547,898 742,505 78,514 3,288,731 2,866,601 422,130 1995-96 1,623,289 840,851 82,970 3,588,813 3,114,061 474,752 1996-97 1,711,588 920,123 85,451 3,882,225 3,410,421 471,804 1997-98 1,696,414 953,824 94,479 4,214,117 3,764,849 449,268 1998-99 1,690,262 985,891 102,859 4,522,525 4,083,236 439,289 1999-00 1,773,811 1,009,268 110,796 4,709,183 4,265,955 443,228 2000-01 1,805,645 1,042,765 110,345 4,946,433 4,582,943 363,490 2001-02 1,814,873 972,153 123,433 4,909,329 4,460,980 448,349 NOTE: In thousands of dollars SOURCE: Missouri Department of Revenue

Missouri State Government Revenues Summary y Major Source Part A Total Utilities General Total Inter- Total Charges & Liquor Insurance Year Total Revenue governmental Federal Local Taxes & Misc. Stores Trust 1970 1,480,279 1,346,526 410,749 407,292 3,457 820,860 114,917 0 133,753 1971 1,592,583 1,445,768 452,790 449,108 3,682 855,065 137,913 0 146,815 1972 1,885,446 1,722,050 530,053 525,973 4,080 1,050,346 141,651 0 163,396 1973 2,086,447 1,888,651 518,037 514,941 3,096 1,221,719 148,895 0 197,796 1974 2,261,942 2,025,085 547,686 544,312 3,374 1,300,435 176,964 0 236,857 1975 2,420,558 2,158,568 645,017 640,279 4,738 1,302,972 210,579 0 261,990 1976 2,894,819 2,409,566 751,515 746,908 4,607 1,443,799 214,252 0 485,253 1977 3,099,660 2,632,790 792,632 789,064 3,568 1,598,094 242,064 0 466,870 1978 3,401,585 2,943,412 893,112 892,761 351 1,784,396 265,904 0 458,173 1979 3,821,220 3,292,817 945,427 944,602 825 2,013,027 334,363 0 528,403 1980 4,257,652 3,670,190 1,156,044 1,154,627 1,417 2,094,540 419,606 0 587,462 1981 4,434,680 3,793,961 1,188,104 1,175,687 12,417 2,142,913 462,944 0 640,719 1982 4,744,705 4,002,908 1,151,889 1,123,395 28,494 2,313,057 537,962 0 741,797 1983 5,318,957 4,503,419 1,200,544 1,175,984 24,560 2,640,325 662,550 0 815,538 1984 5,964,387 5,065,318 1,280,565 1,258,531 22,034 3,053,002 731,751 0 899,069 1985 6,682,144 5,785,785 1,500,690 1,478,738 21,952 3,352,482 932,613 0 896,359 1986 7,490,675 6,304,144 1,550,109 1,541,151 8,958 3,608,083 1,145,952 0 1,186,531 1987 7,761,163 6,485,756 1,571,389 1,560,617 10,772 3,942,295 972,072 0 1,275,407 1988 8,149,503 7,015,941 1,577,569 1,566,644 10,925 4,405,501 1,032,871 0 1,133,562 1989 8,702,635 7,432,769 1,635,406 1,622,590 12,816 4,685,374 1,111,989 0 1,269,866 1990 9,343,485 8,012,097 1,819,590 1,804,226 15,364 4,939,169 1,253,338 0 1,331,388 1991 10,001,999 8,660,697 2,243,693 2,233,294 10,399 4,996,388 1,420,616 0 1,341,302 1992 11,619,246 9,872,284 2,956,376 2,945,026 11,350 5,131,360 1,784,548 0 1,746,962 1993 12,558,767 10,334,735 3,220,673 3,198,297 22,376 5,479,884 1,634,178 0 2,224,032 1994 13,285,467 11,271,802 3,645,294 3,611,263 34,031 5,909,982 1,716,526 0 2,013,665 1995 15,586,334 12,515,675 3,802,198 3,758,039 44,159 6,751,959 1,961,518 0 3,070,659 1996 17,050,787 13,022,026 3,710,742 3,690,288 20,454 7,210,351 2,100,933 0 4,028,761 1997 16,600,626 13,773,787 3,719,819 3,696,605 23,214 7,815,966 2,238,002 0 2,826,839 1998 19,020,637 14,884,052 4,246,338 4,223,856 22,482 8,221,876 2,415,838 0 4,136,585 1999 19,504,680 15,770,004 4,733,323 4,689,848 43,475 8,563,594 2,473,087 0 3,734,676 2000 20,309,319 16,485,555 5,256,129 5,204,615 51,514 8,571,548 2,657,878 0 3,823,764 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Summary y Major Source Part B Sales Tax Total Other Other & Gross General Selective Income License General Current Interest Misc. Year Receipts Sales Excises Taxes Fees Revenue Charges Receipts Revenue 1970 543,536 344,799 198,737 150,941 111,572 14,811 94,013 14,161 6,743 1971 533,844 325,332 208,512 196,254 106,248 18,719 115,229 12,850 9,834 1972 603,547 367,375 236,172 306,813 116,920 23,066 122,978 9,783 8,890 1973 695,823 402,470 293,353 377,691 128,805 19,400 125,327 14,480 9,088 1974 766,445 450,617 315,828 370,164 141,254 22,572 133,642 34,111 9,211 1975 775,523 481,807 293,716 367,739 136,903 22,807 157,443 41,615 11,521 1976 850,635 532,284 318,351 422,523 146,935 23,706 169,654 33,292 11,306 1977 929,413 596,434 332,979 495,366 149,108 24,207 186,931 41,923 13,210 1978 1,050,310 700,929 349,381 550,556 160,326 23,204 194,721 48,613 22,570 1979 1,150,394 782,879 367,515 664,949 170,216 27,468 229,577 75,320 29,466 1980 1,146,337 792,290 354,047 738,422 178,442 31,339 273,061 114,274 32,271 1981 1,126,939 787,185 339,754 798,010 186,032 31,932 299,169 122,047 41,728 1982 1,189,282 839,003 350,279 883,783 197,627 42,365 331,137 139,127 67,698 1983 1,387,915 984,874 403,041 1,003,897 210,009 38,504 371,871 163,881 126,798 1984 1,722,056 1,328,464 393,592 1,069,256 230,194 31,496 418,587 185,655 127,509 1985 1,831,397 1,418,212 413,185 1,214,162 277,578 29,345 456,846 228,050 247,717 1986 1,975,585 1,530,176 445,409 1,290,669 304,369 37,460 458,226 228,758 458,968 1987 2,093,344 1,624,025 469,319 1,482,888 322,716 43,347 499,781 234,031 238,260 1988 2,286,839 1,683,481 603,358 1,740,198 337,566 40,898 546,160 365,410 121,301 1989 2,365,602 1,765,638 599,964 1,931,570 346,359 41,843 591,042 376,041 144,906 1990 2,508,575 1,898,837 609,738 2,012,061 362,857 55,676 671,834 424,215 157,289 1991 2,503,050 1,863,374 639,676 2,053,983 371,753 67,602 743,096 416,492 261,028 1992 2,588,639 1,916,680 671,959 2,073,734 407,396 61,591 816,448 437,445 530,655 1993 2,766,842 2,016,876 749,966 2,198,997 439,361 74,684 875,120 456,529 302,529 1994 2,985,727 2,195,890 789,837 2,393,914 460,153 70,188 937,547 432,468 346,511 1995 3,276,588 2,348,110 928,478 2,904,487 481,194 89,690 1,039,173 510,215 412,130 1996 3,451,466 2,465,479 985,987 3,166,249 516,491 76,145 1,103,424 559,638 437,871 1997 3,701,961 2,592,460 1,109,501 3,449,212 562,367 102,426 1,154,041 623,958 460,003 1998 3,799,626 2,627,839 1,171,787 3,729,621 574,521 118,108 1,201,403 719,281 495,154 1999 3,918,460 2,716,070 1,202,390 3,903,945 603,109 138,080 1,245,184 698,632 529,271 2000 4,031,605 2,787,531 1,244,074 3,815,751 575,609 148,583 1,351,070 763,606 543,202 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Detailed Revenues y Source: Intergovernmental Part A From Housing & Employment General Federal Pulic Health & Natural Community Security Revenue Year Total Gov't Education Welfare Hospitals Highways Resources Development Administration Sharing Other 1970 410,749 407,292 92,735 152,600 8,511 111,225 1971 452,790 449,108 94,641 178,170 11,701 104,276 1972 530,053 525,973 98,356 210,922 18,060 128,990 1973 518,037 514,941 109,441 189,066 15,045 98,183 1974 547,686 544,312 110,450 181,864 22,640 110,411 1975 645,017 640,279 139,635 172,845 30,837 119,787 1976 751,515 746,908 150,570 213,801 35,907 146,441 1977 792,632 789,064 151,816 252,666 51,031 147,173 1978 893,112 892,761 165,608 325,343 51,238 121,307 1979 945,427 944,602 179,944 326,426 34,806 182,010 1980 1,156,044 1,154,627 220,006 308,904 36,069 236,938 1981 1,188,104 1,175,687 221,679 434,046 45,933 226,370 1982 1,151,889 1,123,395 219,752 502,222 41,262 171,502 1983 1,200,544 1,175,984 220,772 522,957 52,468 177,789 1984 1,280,565 1,258,531 221,361 537,411 59,182 218,112 1985 1,500,690 1,478,738 271,080 659,330 62,612 286,596 1986 1,550,109 1,541,151 239,076 661,761 65,200 326,009 1987 1,571,389 1,560,617 242,017 707,334 65,716 302,051 1988 1,577,569 1,566,644 259,834 749,095 65,625 259,031 1989 1,635,406 1,622,590 283,585 786,007 85,627 246,323 1990 1,819,590 1,804,226 305,415 886,456 119,752 254,198 1991 2,243,693 2,233,294 339,572 1,200,950 143,786 308,892 1992 2,956,376 2,945,026 374,151 1,784,114 160,420 319,325 1993 3,220,673 3,198,297 425,441 1,928,986 193,257 359,636 1994 3,645,294 3,611,263 453,470 2,109,591 213,140 435,790 1995 3,802,198 3,758,039 470,127 2,157,753 239,670 471,738 1996 3,710,742 3,690,288 474,476 2,151,228 243,201 398,736 1997 3,719,819 3,696,605 459,232 2,190,359 240,091 429,045 8,701. 25,082 0 8,438 12,978. 35,218 0 12,124 14,378. 29,095 0 26,172 11,809. 29,953 41,071 20,373 13,099. 29,261 37,805 38,782 17,637. 52,527 38,912 68,099 18,103. 34,308 40,374 107,404 14,286. 38,287 41,505 92,300 17,756. 37,828 42,630 131,051 20,014. 36,794 42,953 121,655 30,909. 41,564 41,744 238,493 29,404. 56,448 10,112 151,695 26,298. 56,068 0 106,291 24,810. 55,592 0 121,596 24,464 36,887 54,920 0 106,194 22,421 26,681 50,813 0 99,205 15,047 40,498 59,591 0 133,969 21,386 41,508 58,569 0 122,036 30,746 43,789 57,071 0 101,453 37,090 41,881 51,251 0 90,826 30,256 46,914 66,407 0 94,828 34,664 45,933 62,678 0 96,819 77,370 47,629 76,667 0 105,350 37,569 58,631 74,310 0 120,467 32,112 67,463 77,651 0 222,046 49,379 113,631 94,654 0 161,087 75,526 101,027 90,180 0 155,914 61,510 75,730 92,764 0 147,874 1998 4,246,338 4,223,856 563,765 2,563,928 245,605 489,196 64,514 75,176 81,702 0 139,970 1999 4,733,323 4,689,848 615,237 2,935,715 260,476 481,740 63,432 76,667 81,396 0 175,185 2000 5,256,129 5,204,615 691,020 3,181,099 280,696 617,465 72,018 79,304 87,851 0 195,162 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Detailed Revenues y Source: Intergovernmental Part B From Local Pulic Health & Year Governments Education Welfare Hospitals Highways Other 1970 3,457 1,489 0 962 1,006 0 1971 3,682 1,700 0 1,225 420 337 1972 4,080 1,856 0 1,000 433 791 1973 3,096 1,798 0 861 437 0 1974 3,374 1,737 0 981 656 0 1975 4,738 1,756 0 2,558 391 33 1976 4,607 2,788 0 1,659 133 27 1977 3,568 3,014 0 172 276 106 1978 351 86 0 255 0 10 1979 825 735 0 49 0 41 1980 1,417 1,342 0 71 0 4 1981 12,417 1,576 0 0 10,816 25 1982 28,494 4,471 0 225 16,604 7,194 1983 24,560 4,161 0 311 13,062 7,026 1984 22,034 3,772 0 261 11,278 6,723 1985 21,952 3,993 0 220 11,480 6,259 1986 8,958 912 2 232 5,044 2,768 1987 10,772 21 7 123 5,492 5,129 1988 10,925 107 8 95 5,345 5,370 1989 12,816 233 9 131 4,977 7,466 1990 15,364 338 8 114 7,597 7,307 1991 10,399 318 13 72 4,374 5,622 1992 11,350 88 15 230 9,589 1,428 1993 22,376 713 16 292 16,560 4,795 1994 34,031 759 17 320 19,595 13,340 1995 44,159 1,027 19 158 31,590 11,365 1996 20,454 1,515 20 148 16,469 2,302 1997 23,214 2,051 26 157 16,368 4,612 1998 22,482 1,445 22 370 15,381 6,264 1999 43,475 987 26 218 28,687 13,557 2000 51,514 358 0 857 34,870 15,429 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Detailed Revenues y Source: Tax Receipts Summary Sales & Net Documentary Gross Individual Corporate License Death & Stock Year Total Receipts Income Income Taxes Severance Property & Gift Transfer Other 1970 820,860 543,536 129,654 21,287 111,572 0 2,815 11,996 0 0 1971 855,065 533,844 168,932 27,322 106,248 0 3,252 15,467 0 0 1972 1,050,346 603,547 256,801 50,012 116,920 0 3,899 19,167 0 0 1973 1,221,719 695,823 315,027 62,664 128,805 0 3,568 15,832 0 0 1974 1,300,435 766,445 315,481 54,683 141,254 0 3,802 15,375 619 2,776 1975 1,302,972 775,523 311,334 56,405 136,903 0 3,952 18,053 640 162 1976 1,443,799 850,635 338,843 83,680 146,935 0 4,364 18,419 748 175 1977 1,598,094 929,413 389,594 105,772 149,108 0 4,492 19,715 0 0 1978 1,784,396 1,050,310 438,604 111,952 160,326 36 4,627 18,541 0 0 1979 2,013,027 1,150,394 534,996 129,953 170,216 45 4,585 22,838 0 0 1980 2,094,540 1,146,337 603,319 135,103 178,442 46 5,038 26,255 0 0 1981 2,142,913 1,126,939 669,728 128,282 186,032 19 5,136 26,777 0 0 1982 2,313,057 1,189,282 760,711 123,072 197,627 30 5,528 36,291 0 516 1983 2,640,325 1,387,915 885,272 118,625 210,009 25 6,210 31,826 0 443 1984 3,053,002 1,722,056 903,604 165,652 230,194 26 5,753 24,314 0 1,403 1985 3,352,482 1,831,397 1,053,598 160,564 277,578 41 6,162 21,354 0 1,788 1986 3,608,083 1,975,585 1,116,470 174,199 304,369 31 9,228 26,661 0 1,540 1987 3,942,295 2,093,344 1,247,536 235,352 322,716 21 9,872 32,431 0 1,023 1988 4,405,501 2,286,839 1,515,970 224,228 337,566 33 10,876 28,590 0 1,399 1989 4,685,374 2,365,602 1,688,344 243,226 346,359 26 11,241 28,853 0 1,723 1990 4,939,169 2,508,575 1,790,590 221,471 362,857 35 11,952 41,978 0 1,711 1991 4,996,388 2,503,050 1,829,224 224,759 371,753 42 12,669 53,286 0 1,605 1992 5,131,360 2,588,639 1,844,004 229,730 407,396 109 12,896 46,711 0 1,875 1993 5,479,884 2,766,842 2,006,279 192,718 439,361 35 13,307 58,822 0 2,520 1994 5,909,982 2,985,727 2,141,522 252,392 460,153 61 13,607 54,308 0 2,212 1995 6,751,959 3,276,588 2,535,063 369,424 481,194 21 14,033 71,923 0 3,713 1996 7,210,351 3,451,466 2,740,707 425,542 516,491 12 14,626 55,887 0 5,620 1997 7,815,966 3,701,961 3,038,167 411,045 562,367 114 15,532 81,160 0 5,620 1998 8,221,876 3,799,626 3,371,717 357,904 574,521 81 16,765 99,337 0 1,925 1999 8,563,594 3,918,460 3,627,422 276,523 603,109 33 17,417 118,670 0 1,960 2000 8,571,548 4,031,605 3,550,284 265,467 575,609 120 18,430 129,872 0 161 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Detailed Revenues y Source: Tax Receipts Part A General Selective Sales Excise Motor Pulic Toacco Alcoholic Year Tax Taxes Fuels Utilities Products Insurance Beverages Parimutuels Amusments Other 1970 344,799 198,737 115,359 150 47,137 23,578 12,335 0 0 178 1971 325,332 208,512 114,960 159 51,097 26,303 15,810 0 0 183 1972 367,375 236,172 130,637 161 54,502 28,845 22,027 0 0 0 1973 402,470 293,353 181,654 220 56,315 32,413 22,751 0 0 0 1974 450,617 315,828 200,826 266 58,041 34,168 22,527 0 0 0 1975 481,807 293,716 178,793 258 56,602 35,894 22,169 0 0 0 1976 532,284 318,351 196,648 175 58,252 40,428 22,848 0 0 0 1977 596,434 332,979 204,591 347 59,458 45,295 23,288 0 0 0 1978 700,929 349,381 210,129 592 60,156 54,134 24,370 0 0 0 1979 782,879 367,515 222,297 580 60,196 59,428 25,014 0 0 0 1980 792,290 354,047 203,177 666 61,182 64,064 24,958 0 0 0 1981 787,185 339,754 186,323 704 60,974 66,451 25,302 0 0 0 1982 839,003 350,279 193,579 831 60,979 69,868 25,022 0 0 0 1983 984,874 403,041 194,290 1,047 77,929 105,532 24,243 0 0 0 1984 1,328,464 393,592 197,044 1,210 81,905 88,921 24,512 0 0 0 1985 1,418,212 413,185 205,701 1,272 82,339 99,088 24,785 0 0 0 1986 1,530,176 445,409 214,924 1,346 81,869 122,457 24,813 0 0 0 1987 1,624,025 469,319 215,212 1,202 82,784 145,047 25,074 0 0 0 1988 1,683,481 603,358 339,738 1,113 83,214 155,402 23,891 0 0 0 1989 1,765,638 599,964 349,576 647 80,714 145,438 23,589 0 0 0 1990 1,898,837 609,738 355,094 65 78,330 152,534 23,715 0 0 0 1991 1,863,374 639,676 364,998 242 78,062 172,931 23,443 0 0 0 1992 1,916,680 671,959 384,342 1,395 79,683 182,969 23,570 0 0 0 1993 2,016,876 749,966 443,822 1,507 79,183 201,892 23,562 0 0 0 1994 2,195,890 789,837 472,024 346 99,091 195,004 23,372 0 0 0 1995 2,348,110 928,478 547,430 300 113,531 182,073 23,382 0 61,762 0 1996 2,465,479 985,987 565,564 300 115,954 180,525 23,409 0 100,235 0 1997 2,592,460 1,109,501 648,619 300 114,032 185,707 23,514 0 120,946 16,383 1998 2,627,839 1,171,787 668,078 300 113,904 194,390 23,820 0 148,010 23,285 1999 2,716,070 1,202,390 663,397 300 112,861 216,584 24,797 0 164,655 19,796 2000 2,787,531 1,244,074 695,591 580 112,006 209,748 25,339 0 182,252 18,558 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Detailed Revenues y Source: Tax Receipts Part B Total Motor License Motor Corporations Occupation Hunting Vehicle Alcoholic Pulic Year Taxes Vehicle in General & Business & Fishing Operators Beverages Utilities Amusements Other 1970 111,572 72,123 20,673 5,479 7,189 3,021 1,389 1,437 38 223 1971 106,248 72,280 13,130 6,461 8,123 2,918 1,735 1,293 41 267 1972 116,920 79,545 14,036 4,910 8,453 3,669 846 1,389 42 4,030 1973 128,805 86,968 16,163 8,286 9,135 4,530 1,517 1,871 43 292 1974 141,254 95,264 16,878 10,174 9,684 4,830 2,087 1,998 47 292 1975 136,903 88,537 19,188 9,450 10,395 4,954 1,426 2,102 0 851 1976 146,935 94,486 20,324 11,607 10,523 4,926 2,082 2,011 0 976 1977 149,108 96,226 21,042 12,467 9,914 4,165 1,691 3,123 0 480 1978 160,326 103,454 21,824 13,453 9,767 5,535 1,775 2,864 999 655 1979 170,216 107,870 25,871 14,403 10,151 5,340 1,846 3,277 786 672 1980 178,442 108,107 27,326 19,222 11,335 5,341 1,881 3,923 693 614 1981 186,032 109,594 31,996 19,834 11,324 5,730 1,987 4,313 559 695 1982 197,627 110,939 34,809 26,751 11,404 5,468 2,074 4,413 544 1,225 1983 210,009 117,529 37,819 28,243 11,773 5,531 2,207 5,190 502 1,215 1984 230,194 129,155 40,626 30,798 12,370 6,567 2,242 6,384 782 1,270 1985 277,578 165,174 41,532 33,484 12,993 11,030 2,208 8,490 950 1,717 1986 304,369 179,157 44,518 40,089 13,360 11,839 2,365 9,776 926 2,339 1987 322,716 185,017 49,847 46,858 14,149 11,901 2,447 7,507 1,051 3,939 1988 337,566 195,344 51,722 48,649 14,551 11,866 2,392 7,781 1,011 4,250 1989 346,359 194,114 58,237 50,101 14,937 12,949 2,430 8,293 1,127 4,171 1990 362,857 198,803 61,718 53,850 17,101 14,114 2,427 9,183 1,296 4,365 1991 371,753 194,014 64,312 60,277 19,915 14,264 2,414 9,424 952 6,181 1992 407,396 200,840 63,436 82,274 19,902 16,481 2,467 12,190 985 8,821 1993 439,361 214,769 67,197 96,429 19,526 14,695 3,090 12,694 1,077 9,884 1994 460,153 217,777 69,015 106,454 20,667 15,195 3,332 15,656 1,455 10,602 1995 481,194 228,433 77,034 105,942 21,499 16,733 3,409 15,303 1,225 11,616 1996 516,491 234,112 82,344 126,016 22,614 17,902 3,469 16,604 856 12,574 1997 562,367 237,057 89,174 155,466 27,109 18,660 3,552 16,512 850 13,987 1998 574,521 241,097 91,907 165,054 19,384 20,536 3,552 17,585 914 14,492 1999 603,109 251,376 102,106 162,650 26,262 21,487 3,634 19,804 964 14,826 2000 575,609 240,552 89,722 154,278 28,653 17,694 3,679 21,432 982 18,617 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Detailed Revenues y Source: Current Charges Part A Total Total Other Total Current Total Higher Auxillary Higher Other Total Total Toll Other Year Charges Education Education Enterprises Education Eduaction Hospitals Highways Facilities Highway 1970 94,013 72,578 72,578 32,828 39,750 0 11,245 11,245 1,734 1,647 1971 115,229 87,395 87,395 35,568 51,827 0 16,027 4,193 1,969 2,224 1972 122,978 90,656 90,656 36,287 54,369 0 18,720 4,865 2,077 2,788 1973 125,327 96,054 96,054 37,253 58,801 0 15,807 2,959 0 2,959 1974 133,642 99,725 99,725 38,531 61,194 0 19,500 2,420 0 2,420 1975 157,443 110,564 110,564 44,705 65,859 0 29,486 3,190 0 3,190 1976 169,654 116,711 116,699 47,512 69,187 12 32,471 2,607 0 2,607 1977 186,931 133,424 133,422 50,956 82,466 2 31,432 2,519 0 2,519 1978 194,721 137,380 137,360 55,888 81,472 20 39,704 450 0 450 1979 229,577 149,807 149,786 57,394 92,392 21 49,344 334 0 334 1980 273,061 185,969 185,839 69,066 116,773 130 58,580 239 0 239 1981 299,169 197,687 197,543 74,031 123,512 144 65,090 1,595 0 1,595 1982 331,137 227,928 226,292 79,458 146,834 1,636 75,327 1,360 0 1,360 1983 371,871 250,782 246,132 82,658 163,474 4,650 86,768 1,265 0 1,265 1984 418,587 284,030 272,109 88,416 183,693 11,921 101,256 1,292 0 1,292 1985 456,846 309,082 289,846 89,889 199,957 19,236 107,676 1,850 0 1,850 1986 458,226 297,519 296,926 84,009 212,917 593 119,497 2,294 0 2,294 1987 499,781 330,478 329,293 100,355 228,938 1,185 124,303 2,100 0 2,100 1988 546,160 373,864 372,698 110,258 262,440 1,166 129,053 1,937 0 1,937 1989 591,042 413,750 412,480 121,112 291,368 1,270 128,605 2,589 0 2,589 1990 671,834 457,165 455,755 132,116 323,639 1,410 145,761 3,094 0 3,094 1991 743,096 499,264 497,948 140,548 357,400 1,316 171,860 6,903 0 6,903 1992 816,448 549,842 548,851 144,600 404,251 991 184,131 7,626 0 7,626 1993 875,120 586,645 585,468 147,645 437,823 1,177 192,962 12,925 0 12,925 1994 937,547 621,048 619,388 155,614 463,774 1,660 224,501 6,724 0 6,724 1995 1,039,173 700,157 698,412 170,622 527,790 1,745 234,494 9,139 0 9,139 1996 1,103,424 744,827 742,611 178,963 563,648 2,216 241,699 8,539 0 8,539 1997 1,154,041 784,809 782,388 185,402 596,986 2,421 254,740 7,514 0 7,514 1998 1,201,403 822,370 820,232 195,333 624,899 2,138 263,685 7,968 0 7,968 1999 1,245,184 857,803 857,481 211,304 646,177 322 276,841 8,399 0 8,399 2000 1,351,070 903,800 903,799 223,547 680,252 1 318,336 11,394 0 11,394 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Detailed Revenues y Source: Current Charges Part B Total Other Water Misc. Natural Natural Parks & Transport Commercial Year Resources Agriculture Forestry Resources Recreation & Terminals Airports Activities Other 1970 4,150 2,308 1,172 670 0 0 0 0 2,659 1971 4,439 2,765 935 739 0 0 0 0 3,175 1972 5,551 3,313 962 1,276 0 0 0 0 3,186 1973 5,387 3,346 995 1,046 0 0 0 0 5,120 1974 5,549 3,609 1,187 753 0 0 0 0 6,448 1975 6,341 3,371 2,229 741 0 0 0 0 7,862 1976 7,482 4,056 834 2,592 0 0 0 0 10,383 1977 6,493 3,989 818 1,686 0 0 0 0 13,063 1978 4,637 3,420 278 939 0 0 0 0 12,550 1979 5,822 3,447 371 2,004 3 0 0 0 24,267 1980 6,686 3,963 505 2,218 3 0 0 0 21,584 1981 12,715 5,600 423 6,692 439 0 0 0 21,643 1982 7,789 5,406 498 1,885 587 0 0 0 18,146 1983 11,921 5,241 500 6,180 580 0 0 0 20,555 1984 8,191 5,626 620 1,945 604 0 0 0 23,214 1985 7,320 4,617 608 2,095 700 0 0 0 30,218 1986 7,740 4,481 547 2,712 780 0 0 0 30,396 1987 9,605 6,179 467 2,959 782 0 0 0 32,513 1988 9,710 5,731 465 3,514 813 0 0 0 30,783 1989 10,941 6,493 874 3,574 956 0 0 0 34,201 1990 13,334 6,719 1,314 5,301 929 0 0 0 51,551 1991 16,602 7,046 1,011 8,545 1,088 0 0 0 47,379 1992 22,535 8,117 1,015 13,403 1,147 0 0 0 51,167 1993 22,211 7,753 1,033 13,425 1,210 0 0 0 59,167 1994 23,249 7,846 1,657 13,746 1,211 0 0 0 60,814 1995 24,668 8,064 1,648 14,956 1,340 0 0 0 69,375 1996 27,951 8,048 1,551 18,352 0 0 0 0 80,408 1997 26,456 8,253 1,929 16,274 2,156 0 0 0 78,366 1998 26,754 8,436 2,188 16,130 2,346 0 0 0 78,280 1999 14,731 8,412 2,929 3,390 2,562 0 0 0 84,848 2000 13,468 6,403 3,275 3,790 2,600 0 0 0 101,472 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Detailed Revenues y Source: Miscellaneous Revenues Total Misc. Interest Rents & Lottery Fines & Year Revenues Receipts Royalties Royalties Rents Net Income Donations Forfeits Other 1970 20,904 14,161 76 0 76 0 6,231 0 313 1971 22,684 12,850 82 0 82 0 9,200 0 472 1972 18,673 9,783 77 0 77 0 8,011 0 689 1973 23,568 14,480 103 0 103 0 8,256 0 610 1974 43,322 34,111 103 0 103 0 8,043 0 879 1975 53,136 41,615 0 0 0 0 9,665 0 1,642 1976 44,598 33,292 0 0 0 0 8,740 12 2,554 1977 55,133 41,923 0 0 0 0 10,208 34 2,545 1978 71,183 48,613 0 0 0 0 12,307 0 10,263 1979 104,786 75,320 0 0 0 0 10,217 0 19,248 1980 146,545 114,274 17,861 0 17,861 0 11,202 0 296 1981 163,775 122,047 27,406 0 27,406 0 13,373 0 432 1982 206,825 139,127 48,316 0 48,316 0 17,263 0 1,922 1983 290,679 163,881 99,828 0 99,828 0 20,181 4,297 2,048 1984 313,164 185,655 99,406 0 99,406 0 22,679 1,137 4,287 1985 475,767 228,050 211,558 0 211,558 0 26,428 306 9,425 1986 687,726 228,758 307,522 0 307,522 100,306 30,097 72 20,971 1987 472,291 234,031 103,978 0 103,978 85,888 30,591 5,139 12,664 1988 486,711 365,410 0 0 0 71,298 34,335 2,994 12,674 1989 520,947 376,041 0 0 0 87,908 40,353 2,191 14,454 1990 581,504 424,215 0 0 0 93,630 46,268 1,659 15,732 1991 677,520 416,492 0 0 0 88,347 51,018 2,041 119,622 1992 968,100 437,445 0 0 0 92,263 53,300 2,033 383,059 1993 759,058 456,529 0 0 0 102,784 59,127 1,679 138,939 1994 778,979 432,468 0 0 0 140,682 64,474 7,246 134,109 1995 922,345 510,215 0 0 0 165,401 71,100 7,254 168,375 1996 997,509 559,638 0 0 0 166,851 77,786 4,763 188,471 1997 1,083,961 623,958 0 0 0 170,270 84,856 4,992 199,885 1998 1,214,435 719,281 29 0 29 190,205 96,291 11,715 196,914 1999 1,227,903 698,632 0 0 0 200,265 101,668 9,423 217,915 2000 1,306,808 763,606 25 0 25 195,038 102,513 9,541 236,085 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri State Government Revenues Detailed Revenues y Source: Insurance Trust Fund Revenues Other Earnings on Employee Unemployment Workers Trust Liquor Year Total Contriutions Investments Retirement Compensation Compensation Funds Stores Utilities 1970 133,753 99,460 34,293 83,333 50,420 0 0 0 0 1971 146,815 104,260 42,555 94,369 52,446 0 0 0 0 1972 163,396 119,270 44,126 104,377 59,019 0 0 0 0 1973 197,796 148,151 49,645 121,981 75,815 0 0 0 0 1974 236,857 166,954 69,903 146,806 90,051 0 0 0 0 1975 261,990 195,282 66,708 155,948 106,042 0 0 0 0 1976 485,253 410,181 75,072 177,616 307,637 0 0 0 0 1977 466,870 378,607 88,263 213,494 253,376 0 0 0 0 1978 458,173 356,159 102,014 234,737 223,436 0 0 0 0 1979 528,403 394,533 133,870 275,091 253,312 0 0 0 0 1980 587,462 423,809 163,653 315,489 271,973 0 0 0 0 1981 640,719 431,867 208,852 386,440 253,681 598 0 0 0 1982 741,797 512,269 229,528 430,344 310,844 609 0 0 0 1983 815,538 493,253 322,285 535,728 279,210 600 0 0 0 1984 899,069 529,646 369,423 602,188 296,281 600 0 0 0 1985 896,359 463,043 433,316 669,907 225,180 1,272 0 0 0 1986 1,186,531 596,472 590,059 843,563 341,528 1,440 0 0 0 1987 1,275,407 547,428 727,979 984,687 288,358 2,362 0 0 0 1988 1,133,562 575,581 557,981 880,120 252,227 1,215 0 0 0 1989 1,269,866 544,158 725,708 1,030,876 237,336 1,654 0 0 0 1990 1,331,388 493,080 838,308 1,157,843 171,558 1,987 0 0 0 1991 1,341,302 573,657 767,645 1,113,413 224,326 3,563 0 0 0 1992 1,746,962 754,915 992,047 1,379,711 363,211 4,040 0 0 0 1993 2,224,032 942,434 1,281,598 1,684,023 536,115 3,894 0 0 0 1994 2,013,665 873,307 1,140,358 1,582,712 427,176 3,777 0 0 0 1995 3,070,659 1,124,501 1,946,158 2,458,627 608,479 3,553 0 0 0 1996 4,028,761 1,091,354 2,937,407 3,509,053 516,551 3,157 0 0 0 1997 2,826,839 1,124,004 1,702,835 2,307,558 515,366 3,915 0 0 0 1998 4,136,585 1,054,615 3,081,970 3,765,926 352,009 18,650 0 0 0 1999 3,734,676 1,053,528 2,681,148 3,363,041 338,044 33,591 0 0 0 2000 3,823,764 1,068,643 2,755,121 3,495,754 291,274 36,736 0 0 0 NOTE: In thousands of dollars SOURCE: Census Bureau

Missouri Adjusted Gross Income (AGI) & Missouri Individual Income Tax Liailities y AGI Class- 1980 Residence Only Returns All Returns Taxale Returns Non-taxale Returns Taxale Income Numer Amount Numer Amount Numer No AGI 19,471 $-240,118 0 $0 19,471 Under $5,000 313,490 $864,414 74,420 $311,357 239,070 $5,000 under $10,000 358,662 $2,681,804 325,639 $2,480,175 33,023 $10,000 under $15,000 282,991 $3,499,469 280,594 $3,470,887 2,397 $15,000 under $20,000 225,630 $3,933,143 224,982 $3,922,097 648 $20,000 under $25,000 188,592 $4,223,140 188,304 $4,216,776 288 $25,000 under $30,000 139,822 $3,827,291 139,692 $3,823,789 130 $30,000 under $50,000 208,696 $7,684,471 208,485 $7,676,534 211 $50,000 under $100,000 40,842 $2,635,138 40,765 $2,629,940 77 $100,000 under $200,000 7,856 $1,038,037 7,824 $1,033,783 32 $200,000 under $500,000 1,748 $490,594 1,736 $486,556 12 $500,000 under $1,000,000 198 $130,795 198 $130,795 0 $1,000,000 & Over 60 $126,738 59 $124,954 1 Total 1,788,058 $30,894,916 1,492,698 $30,307,643 295,360 All Returns Taxale Returns Taxale Income Numer Amount Numer Amount No AGI 0 $0 0 $0 Under $5,000 67,944 $741 67,944 $741 $5,000 under $10,000 322,290 $18,137 322,290 $18,137 $10,000 under $15,000 280,478 $45,527 280,478 $45,527 $15,000 under $20,000 224,949 $68,946 224,949 $68,946 $20,000 under $25,000 188,300 $86,000 188,300 $86,000 $25,000 under $30,000 139,687 $84,492 139,687 $84,492 $30,000 under $50,000 208,480 $185,351 208,480 $185,351 $50,000 under $100,000 40,764 $70,964 40,764 $70,964 $100,000 under $200,000 7,824 $27,571 7,824 $27,571 $200,000 under $500,000 1,736 $12,150 1,736 $12,150 $500,000 under $1,000,000 198 $2,854 198 $2,854 $1,000,000 & Over 59 $2,879 59 $2,879 Total 1,482,709 $605,612 1,482,709 $605,612 SOURCE: Department of Revenue