Prepared By :  D'Anniballe & Company, Inc.
August 18, 2004
Summary of Comparative Business Taxes
Warehousing Business
 OH  WV  PA
Corporate Income Tax             24,130             27,000             29,970
Corporate Franchise Tax                      -               7,000             13,242
Personal Property Taxes             31,530             44,192  N/A
Real Estate Tax             21,516             25,495             43,200
Payroll Taxes
Unemployment               9,720               8,640             12,006
Workers' Compensation             25,934             26,030             58,593
Local Taxes
Pittsburgh City Tax  N/A  N/A               3,000
School District Tax  N/A  N/A               6,000
Business & Occupation Tax  N/A             12,000  N/A
Total           112,830           150,357           166,011