SWA Tax Statistics - Alphabetically by State
2002 State Taxable Wage Base and Tax Rates

State	Wage Base	New Rate	Min Rate	Max Rate
AK	$26,000	3.19*	1.00	5.4%
AL	8,000	2.7	0.44	6.04
AR	9,000	3.3	0.5	8.4
AZ	7,000	2.7	0.05	5.4
CA	7,000	3.4	0.7	5.4
CO	10,000	1.7*	0.0	5.4
CT	15,000	2.1	1.8	6.7
DC	9,000	2.7	1.6	7.0
DE	8,500	1.8	0.3	8.2
FL	7,000	2.7	0.1	5.4-6.4*
GA	8,500	2.7	0.0	5.4
HI	29,300	2.4	0.0	5.4
IA	18,600	1.0, 7.5*	0.037	7.5
ID	27,600	1.5	0.2	5.4
IL	9,000	3.1*	0.6	6.8
IN	7,000	2.7	0.1	5.4
KS	8,000	2.54-4.5*	0.04	7.4
KY	8,000	2.7	0.3	9.0
LA	7,000	1.27-6.2*	0.15	6.20
MA	10,800	2.125-4.487*	1.325	7.225
MD	8,500	1.8	0.3	7.5
ME	12,000	1.83	0.71	5.4
MI	9,500	2.7	0.1	8.1
MN	21,000	1.0-5.4	0.17	9.07
MO	7,000	1.1, 2.97*	0.0	6.6
MS	7,000	2.7	0.4	5.4
MT	18,900	1.0*	0.13	6.37
NC	15,500	1.2	0.0	5.7
ND	17,400	2.08-10.09*	0.49	10.09
NE	7,000	3.5	0.05	5.4
NH	8,000	1.2-2.7	0.01	6.5
NJ	23,500	2.8	0.3	5.4
NM	15,900	2.7	0.05	5.4
NV	20,900	2.95	0.25	5.4
NY	8,500	4.1	0.5	8.5
OH	9,000	2.7-3.6*	0.1	6.5
OK	10,500	1.0*	0.0	5.4
OR	25,000	3.0	0.9	5.4
PA	8,000	3.45	1.48	9.07
PR	7,000	2.9	1.4	5.4
RI	12,000	1.62	1.66	9.76
SC	7,000	2.7	0.74	5.4
SD	7,000	1.2-6.0*	0.0	7.0
TN	7,000	1.5,2.7,6.5,10*	0.30	10.0
TX	9,000	2.7	0.3	6.30
UT	22,000	1.0-8.1	0.10	8.1
VA	8,000	2.5	0.0	6.2
VI	15,900	1.0	0.0	6.0
VT	8,000	1.2-3.2	0.4	5.4
WA	28,500	1.0*	0.47	5.4
WI	10,500	2.7	0.0	8.9
WV	8,000	2.7	1.5	8.5
WY	14,700	1.0*	0.15	8.1

* depends on rate schedule in effect and/or industry