SWA Tax Statistics - Alphabetically by State
2003 State Taxable Wage Base and Tax Rates

State	2003 Wage Base	2003 New Rate	2003 Min Rate	2003 Max Rate
AK	$26,700
AL	8,000
AR	9,000
AZ	7,000
CA	7,000
CO	10,000
CT	15,000
DC	9,000
DE	8,500
FL	7,000
GA	8,500
HI	30,200
IA	19,200
ID	27,600
IL	9,000
IN	7,000
KS	8,000
KY	8,000
LA	7,000
MA	10,800
MD	8,500
ME	12,000
MI	9,000
MN	22,000
MO	7,500
MS	7,000
MT	19,700
NC	15,900
ND	18,000
NE	7,000
NH	8,000
NJ	23,900
NM	16,600
NV	21,500
NY	8,500
OH	9,000
OK	11,700
OR	26,000
PA	8,000
PR	7,000
RI	12,000
SC	7,000
SD	7,000
TN	7,000
TX	9,000
UT	22,500
VA	8,000
VI	18,000
VT	8,000
WA	29,700
WI	10,500
WV	8,000
WY	14,700

* depends on rate schedule in effect and/or industry