Footnotes for these tables:
(a) The gas tax is indexed for inflation in Nebraska, North Carolina, and Wisconsin. Nebraskas rate is revised quarterly; North Carolinas is revised every six months; and Wisconsins is revised every April 1.
(b) Control states; i.e., where the state government controls all sales.
(c) North Carolinas beer tax is 0.48387 per gallon in barrels holding at least 7.75 gallons, but 0.53376 per gallon in barrels holding less than 7.75 gallons.
(d) South Carolinas rate of 1.08 includes the 18 cents additional tax.
(e) Missouris rate on table wine was 36 cents through September 30, 2001, before dropping 6 cents.
(f) Wyomings rate is lowered by 1 cent per gallon if certain environmental funds are adequately funded.
(g) Washingtons cigarette tax rate rises 60 cents per pack to 1.425 per pack on January 1, 2002, after passage of Initiative 773 in November 2001.
(h) Wisconsins cigarette tax rate was 59 cents per pack until July 1, 2001.
(i) Arizonas sales tax rose from 5% to 5.6%.