APPENDIX 4

Tax Tables

The estimated Federal income tax rates, presented for use in comparisons of commercial and in-house cost estimates, are derived from the Department of the Treasury's Internal Revenue Service 1988 Corporation Source Book of Statistics of Income, Publication 1053. The formula for estimating the tax rates is based upon total income before credits divided by the business receipts for each unique industry.

These tax rates will be updated periodically.


                           Tax Rate Table*

----------------------------------------------------------------------
  Code No.                       Industry                     Tax Rate
                                                                (Per-
                                                                cent)
----------------------------------------------------------------------

                          Extractive Industries

----------------------------------------------------------------------

10-01-0400  Agriculture Production                            0.8

10-01-0600  Agricultural Services                             0.5

20-02-1010  Mining Iron Ores                                  3.8

20-02-1070  Mining Copper, Lead, Zinc, Gold and Silver Ores   8.3

20-02-1098  Mining other Metals                               0.6

20-03-1150  Coal Mining                                       1.1

20-05-1430  Sand, Gravel, Dimension, Crushed and Broken Stone 2.2

----------------------------------------------------------------------

                               Construction

----------------------------------------------------------------------

30-06-1510  General building (construction)                   0.4

30-06-1531  Operative builders (construction)                 0.8

30-07-1600  Heavy construction                                0.8

30-08-1711  Plumbing, heating, air conditioning               0.4

30-08-1731  Electrical work                                   0.5

30-08-1798  Other special trades                              0.5

----------------------------------------------------------------------

                              Manufacturing

----------------------------------------------------------------------

40-09-2010  Meat products                                     0.5

40-09-2020  Dairy products                                    2.1

40-09-2030  Preserved fruits and vegetables                   2.0

40-09-2040  Grain mill products                               2.1

40-09-2050  Bakery products                                   1.1

40-09-2060  Sugar and confectionery products                  1.9

40-09-2089  Bottled soft drinks and flavorings                2.1

40-09-2096  Other food and kindred products                   0.9

40-12-2315  Men's and boy's clothing                          1.5

40-12-2345  Women's and children's clothing                   1.1

40-12-2388  Other apparel and accessories                     0.5

40-12-2390  Other fabricated textile products                 0.5

40-13-2415  Logging, sawmills and planing mills               2.1

40-13-2430  Millwork, plywood, related products               1.3

40-13-2498  Other wood products                               0.5

40-14-2500  Furniture and fixtures                            1.1

40-15-2625  Pulp, paper and board mills                       2.8

40-15-2699  Other paper products                              2.4

40-16-2710  Newspapers (printing and publishing)              3.7

40-16-2720  Periodicals (printing and publishing)             1.6

40-16-2735  Books, greeting cards and miscellaneous           3.9
             publishing

40-16-2799  Commercial and other printing and printing trade  1.1
             services

40-17-2815  Industrial chemicals, plastics materials and      3.3
             synthetics

40-17-2830  Drugs                                             5.9

40-17-2840  Soap, cleaners and toilet goods                   2.1

40-17-2850  Paints and allied products                        1.5

40-17-2898  Agricultural and other chemical products          1.6

40-18-2998  Petroleum and coal products, not elsewhere        1.3
             classified

40-19-3050  Rubber products; plastics, footwear, hose and     1.6
             belting

40-19-3070  Miscellaneous plastics products                   1.0

40-20-3140  Leather footwear                                  1.3

40-20-3198  Leather and leather products not elsewhere        0.8
             classified

40-21-3225  Glass products                                    1.8

40-21-3240  Cement, hydraulic                                 0.8

40-21-3270  Concrete, gypsum and plaster products             1.4

40-21-3298  Other nonmetallic mineral products                2.3

40-22-3370  Ferrous metal industries; miscella neous primary  1.2
             metal product

40-22-3380  Nonferrous metal industries                       1.1

40-23-3410  Metal cans and shipping containers                1.9

40-23-3428  Cutlery, hand tools and hardware; screw machine   2.2
             products, bolts and similar products

40-23-3430  Plumbing and heating, except electric and warm    2.0
             air

40-23-3440  Fabricated structural metal products              1.0

40-23-3460  Metal forgings and stamping                       1.0

40-23-3470  Casting, engraving and allied services            1.0

40-23-3480  Ordnance and accessories, except vehicles and     1.2
             guided missiles

40-23-3490  Miscellaneous fabricated metal products           1.0

40-24-3520  Farm machinery                                    1.2

40-24-3530  Construction and related machinery                1.6

40-24-3540  Metal working machinery                           1.1

40-24-3550  Special industry machinery                        1.1

40-24-3570  Office and computing machines                     5.2

40-24-3598  Other machinery, except electrical                1.7

40-25-3665  Radio, television, communication equipment        1.3

40-25-3670  Electronic components and accessories             2.4

40-25-3698  Other electrical equipment                        2.2

40-26-3710  Motor vehicles and equipment                      1.7

40-27-3725  Aircraft, guided missiles and parts               3.0

40-27-3730  Ship and boat building and repairing              0.8

40-27-3798  Other transportation equipment, except motor      1.3
             vehicles

40-28-3815  Scientific instruments and measuring devices;     4.0
             watches and clocks

40-28-3845  Optical, medical and ophthalmic goods             2.9

40-28-3860  Photographic equipment and supplies               2.5

40-29-3998  Miscellaneous manufacturing and manufacturing not 1.4
             allocable

----------------------------------------------------------------------

                       Transportation And Utilities

----------------------------------------------------------------------

50-30-4000  Railroad transportation                           2.5

50-30-4100  Local and interurban passenger transit            0.4

50-30-4200  Trucking and warehousing                          0.6

50-30-4400  Water transportation                              1.2

50-30-4500  Transportation by air                             2.0

50-30-4600  Pipe lines, except natural gas                    10.5

50-30-4700  Transportation services not else where classified 0.4

50-31-4825  Telephone, telegraph and other communication      3.1
             services

50-31-4830  Radio and Television broadcasting                 4.4

50-32-4910  Electric services                                 3.0

50-32-4920  Gas production and distribution                   1.7

50-32-4930  Combination utility services                      3.0

50-32-4990  Water supply and other sanitary services          2.7

----------------------------------------------------------------------

                             Wholesale Trade

----------------------------------------------------------------------

61-33-5004  Groceries and related products                    0.3

61-34-5008  Machinery, equipment and supplies                 0.6

61-35-5010  Motor vehicles and automotive equipment           0.6

61-35-5030  Lumber and construction materials                 0.3

61-35-5050  Metals and minerals, except petroleum and scrap   0.7

61-35-5060  Electrical goods                                  0.5

61-35-5070  Hardware, plumbing and heating                    0.5

61-35-5098  Other durable goods                               0.5

61-35-5110  Paper and paper products                          0.4

61-35-5129  Drugs, chemicals and allied products              0.5

61-35-5130  Apparel, piece goods and notions                  0.6

61-35-5150  Farm-product raw materials                        0.3

61-35-5170  Petroleum and petroleum products                  0.3

61-35-5180  Alcoholic beverages                               0.3

61-35-5190  Miscellaneous nondurable goods; wholesale trade   0.5
             not allocable

----------------------------------------------------------------------

                               Retail Trade

----------------------------------------------------------------------

62-36-5220  Building materials dealers                        0.4

62-36-5251  Hardware stores                                   0.4

62-36-5265  Garden supplies and mobile home dealers           0.4

62-37-5300  General merchandise stores                        1.1

62-38-5400  Food stores                                       0.3

62-39-5541  Gasoline service stations                         0.2

62-39-5598  Other automotive dealers                          0.3

62-40-5600  Apparel and accessory stores                      1.1

62-41-5700  Furniture and home furnishings stores             0.8

62-42-5800  Eating and drinking places                        0.6

62-43-5912  Drug stores and proprietary stores                0.6

62-43-5921  Liquor stores                                     0.2

62-43-5995  Other retail stores                               0.6

63-44-5997  Wholesale and retail trade not allocable          0.3

----------------------------------------------------------------------

                                 Services

----------------------------------------------------------------------

80-52-7000  Hotels and other lodging places                   1.0

80-53-7200  Personal services                                 0.8

80-54-7310  Advertising services                              0.7

80-54-7389  Business services, except advertising             0.8

80-55-7500  Auto repair and services                          0.7

80-55-7600  Miscellaneous repair services                     0.4

----------------------------------------------------------------------

                                 Services

----------------------------------------------------------------------

80-56-7812  Motion picture production, distribution and       1.8
             services

80-56-7830  Motion picture theaters                           1.1

80-56-7900  Amusement and recreation services, except motion  1.4
             pictures

80-57-8015  Physicians' services                              0.2

80-57-8021  Dentists' services                                0.1

80-57-8050  Nursing and personal care facilities              0.2

80-57-8071  Medical Laboratories                              1.2

80-57-8099  Other medical services                            0.7

80-57-8111  Legal services                                    0.2

80-57-8200  Educational services                              0.5

80-57-8980  Miscellaneous services, not elsewhere classified  0.5

----------------------------------------------------------------------

  *Tax Rates are in relation to business receipts.

  **Does not reflect revisions contained in the 1987 Standard

Classification Manual.

----------------------------------------------------------------------

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