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| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-103 STATUS AS OF JANUARY 1, 2001 |
| STATE | ALLOWANCES FOR ACTUAL LOSSES | FLAT
PERCENTAGE ALLOWANCE FOR LOSSES IN STORAGE AND HANDLING |
ALLOWANCE
FOR LOSSES IN HANDLING AND COLLECTION EXPENSE |
ALLOWANCE
TO WHOLESALERS FOR COLLECTION EXPENSE (LOSS NO CONSIDERATION) |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TO WHOLESALER | TO RETAILER 2/ | ||||||||||||||
| BY DESTRUCTION | IN STORAGE AND HANDLING | TO WHOLESALER | TO RETAILER | TO WHOLESALER | TO RETAILER | ||||||||||
| NO
SPECIFIED PERCENTAGE |
MAXIMUM
PERCENTAGE SPECIFIED |
METHOD | PERCENTAGE | METHOD | PERCENTAGE | METHOD | PERCENTAGE | METHOD | PERCENTAGE | METHOD | PERCENTAGE OF QUANTITY TAXABLE |
||||
| METHOD | PERCENTAGE | ||||||||||||||
| Alabama | EX | EX | - | - | - | EX | 2 | - | - | - | - | - | - | EX | 2 |
| Alaska | EX | EX | - | - | EX | - | - | - | - | - | - | - | - | EX | 1 |
| Arizona | RE | RE | RE | T | - | - | - | - | - | - | - | - | - | - | |
| Arkansas | RE | - | - | - | - | EX | 3 | - | - | - | - | - | - | - | - |
| California | EX | EX | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Colorado | EX | - | - | - | - | - | - | - | - | EX | 2 (R) | - | - | EX | 0.5 (R) |
| Connecticut | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Delaware | EX | EX | - | - | - | EX | 1 (R) | - | - | - | - | - | - | - | - |
| Dist. of Col. | EX | - | EX | 2 (R) | - | - | - | - | - | - | - | - | - | - | - |
| Florida | - | - | - | - | - | - | - | - | - | - | - | - | - | 0.1 | |
| Georgia | EX | - | - | - | - | - | - | RE | 2 (T) | EX | 1 (T) | - | 2 (T) | - | - |
| Hawaii | - | - | - | - | - | EX | 1 (D) | - | - | - | - | - | - | - | - |
| Idaho | EX or RE | - | - | - | - | - | - | - | - | EX | 1 (D) | EX | 1 (R) | - | - |
| Illinois | EX | - | - | - | RE | - | - | - | - | - | - | - | - | EX | 2 |
| Indiana | EX | - | - | - | RE | EX | 1.6 | - | - | EX | 1.6 | - | - | - | - |
| Iowa | RE | RE | - | - | RE | - | - | - | - | EX | 1.6 (T) | - | - | - | - |
| Kansas | RE | - | - | - | - | EX | 2.5 | - | - | - | - | - | - | - | - |
| Kentucky | RE | - | - | - | - | EX | 0.75 Max. | - | - | EX | 2.25 (T) | - | - | - | - |
| Louisiana | RE | - | - | - | - | EX | 3 (T) | - | - | - | - | - | - | - | - |
| Maine | EX | - | - | - | - | EX | 2 (T) | RE | 0.5 (T) | - | - | - | - | - | - |
| Maryland | EX or RE | - | - | - | RE | - | - | - | - | EX | 1 (T) | - | - | - | - |
| Massachusetts | EX or RE | - | EX | 1 (R) | - | - | - | - | - | - | - | - | - | - | - |
| Michigan | - | - | - | - | - | - | - | - | - | - | - | - | - | EX | 1.5, 1 / 3 to retailers |
| Minnesota | RE | EX or RE | - | - | - | EX | 2 (T) | EX | 1 (T) | - | - | - | - | - | - |
| Mississippi | EX or RE | - | - | - | - | EX | 2 (T) | - | - | - | - | - | - | - | - |
| Missouri | EX or RE | - | - | - | RE | - | - | - | - | EX | 3 (R) | - | - | - | - |
| Montana | RE | - | - | - | - | - | - | - | - | EX | 1 (T) | - | - | - | - |
| Nebraska | RE | - | - | - | RE | EX | 3 (R) | - | - | - | - | - | - | EX | 2 to 0.5 |
| Nevada | RE | - | - | - | - | - | - | - | - | EX | 2 (T) | - | - | - | - |
| New Hampshire | EX | - | - | - | - | - | - | RE | 1 (R) | - | - | - | - | - | - |
| New Jersey | EX | EX | - | - | - | - | - | - | - | - | - | - | - | - | - |
| New Mexico | RE | - | - | - | RE | - | - | - | - | - | - | - | - | - | - |
| New York | EX or RE | - | EX | 2 (T) | - | - | - | - | - | - | - | - | - | - | - |
| North Carolina | EX or RE | EX or RE | - | - | - | - | - | EX | 2 to 1 (R) | - | - | - | - | ||
| North Dakota | EX | - | EX | 0.5 (R) | - | - | - | EX | 0.5 (D) | - | - | - | - | EX | 2 |
| Ohio | RE | - | - | - | - | EX | 2 (R) | RE | 1 (R) | - | - | - | - | - | - |
| Oklahoma | EX | EX | - | - | - | - | - | - | - | - | - | - | - | EX | 2.5 |
| Oregon | EX | EX | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Pennsylvania | EX or RE | EX | - | (D) | - | - | - | - | - | - | - | - | - | EX | 2 to 0.5 |
| Rhode Island | EX | EX | - | - | - | - | - | - | - | - | - | - | - | - | - |
| South Carolina | EX | EX | - | - | - | EX | 1 | - | - | - | - | - | - | EX | 2.65 |
| South Dakota | EX | - | - | - | - | - | - | - | - | EX | 2.25 (R) | - | - | - | - |
| Tennessee | RE | - | - | - | - | - | - | - | - | EX | 1 (T) | EX | 0.5 (T) | - | - |
| Texas | EX or RE | - | EX | - | RE | EX | - | EX | - | EX | 2 (T) | - | - | EX | 1 |
| Utah | - | - | - | - | - | EX | 2 (R) | - | - | - | - | - | - | - | - |
| Vermont | EX | - | EX | - | - | EX | - | - | - | - | - | - | - | - | - |
| Virginia | RE | - | - | - | RE | RE | - | - | - | - | - | - | - | EX | 0.5 |
| Washington | - | - | - | - | - | EX | 0.25 (T) | - | - | - | - | - | - | - | - |
| West Virginia | RE | - | - | RE | RE | 0.5 (T) | RE | 0.5 (T) | - | - | - | - | - | - | |
| Wisconsin | RE | - | - | - | - | EX | 1.25 (T) | RE | 0.5 (T) | - | - | - | - | - | - |
| Wyoming | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
1/ Allowance is made as an exemption (EX) or as a refund (RE). The symbols in parentheses, accompanying the percentages, have the following significance:
(D) - gross quantity sold; (R) - gross quantity received or produced; (S) - sales to other distributors; (T) - quantity taxable. See page 2 of the Table for Remarks.
2/ Allowance is for actual losses caused by destruction or during storage and handling.
Go to Part 2 of Table MF-103
