Comparison of State Tax Obligations

Ohio vs Pennsylvania vs West Virginia

July 1, 2004

Pennsylvania Real Estate Tax ( Mills )

Ohio Real Estate and Personal Property Taxes

Allegheny

City/

School

Total

County

Township

District

Jefferson County

Island Creek Twp

Robinson Twp / Montour S D

4.69

3.10

16.40

24.19

Edison LSD

52.55

Findley Twp / West Allegheny S D

4.69

1.95

18.60

25.24

North Fayette Twp / West Allegheny S D

4.69

2.15

18.60

25.44

West Virginia Real Estate and Personal Property Taxes

City of Pittsburgh / Pittsburgh City School District

4.69

10.80

13.31

28.80

Brooke County

~~ Flat rate

** Graduated rate ( Assumed Maximum Rate)

Payroll Taxes

Personal Income Tax Rates

3.07%

7.50%

6.50%

State Unemployment

Corporate Income Tax Rate

9.99%

8.72%

9.00%

State Workers Compensation

Corporate Franchise Tax Rate

7.24 mills

4.14 mills

0.70%

State Sales & Use Tax

6.00%

Local Sales Tax

1.00%

1.50%

N/A

Personal Property Tax on Equipment and Inventory

N/A

See Above

Business & Occupational Tax ( City)

6.00 mills

N/A

Local Income Taxes

1.00%

N/A

City School District Income Taxes

2.00%

N/A