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Comparisons with other states

2020 Components and Percentage of Total State Tax Burden per $100 Personal Income
State Total
State
Taxes		 Rank PIT Rank Percent
of Total		 Sales
and Use		 Rank Percent
of Total		 Corporate Rank Percent
of Total		 Other Rank Percent
of Total
Alabama 5.80 29 2.00 31 34.4 2.93 26 50.5 0.35 19 6.1 0.52 28 9.0
Alaska 3.01 50 0.00 44 0.0 0.56 50 18.7 0.43 10 14.3 2.01 6 67.0
Arizona 5.21 38 1.34 39 25.7 3.18 20 60.9 0.15 40 3.0 0.54 26 10.4
Arkansas 7.68 7 2.18 27 28.4 3.85 8 50.1 0.35 20 4.6 1.30 9 16.9
California 6.73 13 3.29 4 48.8 2.47 37 36.7 0.38 14 5.7 0.59 23 8.8
Colorado 4.34 44 2.12 30 48.9 1.69 45 39.0 0.20 35 4.5 0.33 44 7.6
Connecticut 7.29 8 3.24 6 44.4 2.96 24 40.6 0.82 2 11.2 0.27 46 3.8
Delaware 8.16 4 3.02 8 37.0 1.05 48 12.9 0.44 9 5.4 3.65 3 44.8
Florida 3.73 48 0.00 44 0.0 3.03 22 81.2 0.21 32 5.7 0.49 30 13.1
Georgia 4.54 43 2.23 24 49.3 1.82 42 40.1 0.19 36 4.1 0.29 45 6.5
Hawaii 9.67 2 2.96 10 30.6 6.18 1 63.9 0.05 45 0.6 0.48 32 4.9
Idaho 6.53 19 2.35 22 36.0 3.33 16 51.1 0.30 26 4.6 0.54 27 8.3
Illinois 6.00 25 2.38 20 39.7 2.74 30 45.6 0.46 7 7.7 0.42 37 7.0
Indiana 6.94 12 2.58 15 37.1 3.88 6 55.9 0.23 29 3.4 0.25 48 3.6
Iowa 6.71 14 2.49 17 37.1 3.12 21 46.5 0.39 13 5.8 0.71 17 10.6
Kansas 6.29 21 2.20 25 35.0 3.00 23 47.6 0.28 27 4.5 0.81 15 12.9
Kentucky 6.67 16 2.41 19 36.2 3.27 19 49.0 0.32 24 4.8 0.67 19 10.0
Louisiana 5.15 40 1.76 35 34.1 2.77 29 53.7 0.20 33 3.9 0.43 36 8.3
Maine 7.16 10 2.72 12 38.0 3.55 10 49.5 0.32 25 4.5 0.58 25 8.0
Maryland 6.68 15 2.99 9 44.8 2.66 33 39.8 0.37 16 5.5 0.66 20 9.8
Massachusetts 6.02 24 3.31 3 55.1 1.81 43 30.0 0.48 5 8.0 0.42 38 6.9
Michigan 5.68 31 1.83 33 32.3 2.70 31 47.6 0.17 38 2.9 0.98 13 17.3
Minnesota 8.06 5 3.27 5 40.5 3.39 14 42.1 0.48 6 6.0 0.92 14 11.4
Mississippi 7.15 11 1.64 37 23.0 4.64 3 65.0 0.37 15 5.2 0.49 31 6.8
Missouri 4.04 46 1.92 32 47.6 1.78 44 44.0 0.12 42 2.9 0.22 49 5.5
Montana 5.90 26 2.49 16 42.3 1.26 46 21.4 0.35 21 5.9 1.80 7 30.4
Nebraska 5.47 35 2.28 23 41.8 2.63 34 48.0 0.37 18 6.7 0.19 50 3.5
Nevada 5.85 27 0.00 44 0.0 4.70 2 80.3 0.00 47 0.0 1.15 11 19.7
New Hampshire 3.44 49 0.15 42 4.4 1.13 47 32.8 0.96 1 27.8 1.20 10 35.0
New Jersey 6.63 17 2.70 13 40.6 2.85 27 42.9 0.62 3 9.4 0.47 34 7.1
New Mexico 7.79 6 1.34 40 17.2 4.29 5 55.0 0.10 43 1.3 2.06 5 26.5
New York 6.40 20 3.70 2 57.9 1.96 41 30.6 0.33 23 5.2 0.40 39 6.3
North Carolina 5.58 33 2.47 18 44.2 2.53 36 45.4 0.13 41 2.3 0.45 35 8.1
North Dakota 9.28 3 0.81 41 8.7 3.35 15 36.1 0.17 37 1.9 4.95 1 53.3
Ohio 5.17 39 1.40 38 27.1 3.43 11 66.4 0.00 46 0.0 0.34 42 6.5
Oklahoma 5.37 36 1.76 34 32.7 2.42 38 45.0 0.16 39 2.9 1.04 12 19.3
Oregon 5.81 28 3.79 1 65.3 0.85 49 14.6 0.39 12 6.7 0.78 16 13.3
Pennsylvania 5.59 32 1.70 36 30.4 2.94 25 52.7 0.34 22 6.2 0.60 22 10.7
Rhode Island 6.12 22 2.14 29 35.0 3.27 18 53.5 0.37 17 6.0 0.34 41 5.6
South Carolina 5.07 41 2.19 26 43.2 2.31 39 45.6 0.22 31 4.3 0.35 40 6.9
South Dakota 4.12 45 0.00 44 0.0 3.43 12 83.2 0.08 44 1.9 0.62 21 15.0
Tennessee 4.92 42 0.02 43 0.3 3.88 7 78.8 0.44 8 9.0 0.58 24 11.9
Texas 3.90 47 0.00 44 0.0 3.41 13 87.4 0.00 47 0.0 0.49 29 12.6
Utah 5.56 34 2.38 21 42.8 2.69 32 48.5 0.23 30 4.1 0.26 47 4.6
Vermont 9.80 1 2.17 28 22.2 3.32 17 33.8 0.40 11 4.1 3.91 2 39.9
Virginia 5.75 30 3.07 7 53.4 2.06 40 35.9 0.28 28 4.9 0.34 43 5.8
Washington 6.07 23 0.00 44 0.0 4.48 4 73.8 0.00 47 0.0 1.59 8 26.2
West Virginia 7.19 9 2.58 14 35.8 3.73 9 51.9 0.20 34 2.8 0.68 18 9.5
Wisconsin 6.57 18 2.77 11 42.1 2.82 28 42.9 0.52 4 7.9 0.47 33 7.1
Wyoming 5.29 37 0.00 44 0.0 2.56 35 48.5 0.00 47 0.0 2.72 4 51.5
Mean 6.08   1.96   31.4 2.89   48.3 0.29   5.1 0.93   15.1
Standard Deviation 1.46   1.09     1.04     0.19     0.98    
Coefficient of Variation 24.02   55.29     36.00     65.50     105.63    
NYS Diff. from Mean 0.32   1.74   26.4 (0.93)   (17.7) 0.04   0.1 (0.52)   (8.8)
Source: Moody's Economy.com, U.S. Census Bureau

2020 Components and Percentage of Total Local Taxes Per $100 of Personal Income
State Total Rank Property Rank Percent
of Total		 Sales Rank Percent
of Total		 Other Rank Percent
of Total
Alabama  3.19 37 1.28 49 40.0 1.55 4 48.5 0.37 11 11.5
Alaska  4.41 13 3.41 12 77.3 0.91 14 20.7 0.09 36 2.0
Arizona  3.56 32 2.23 37 62.8 1.18 9 33.3 0.14 24 3.9
Arkansas  2.10 49 0.90 50 42.7 1.17 10 55.5 0.04 49 1.8
California  4.07 19 2.89 22 70.9 0.85 17 20.8 0.34 15 8.3
Colorado  4.99 6 3.19 16 63.9 1.64 3 32.8 0.16 23 3.3
Connecticut  4.76 10 4.70 4 98.7 0.00 50 0.0 0.06 47 1.3
Delaware  2.25 48 1.86 45 82.9 0.04 45 1.6 0.35 13 15.5
Florida  3.80 26 2.86 24 75.2 0.70 23 18.5 0.24 19 6.3
Georgia  3.84 24 2.61 30 68.0 1.11 12 28.9 0.12 26 3.1
Hawaii  3.96 21 2.83 25 71.6 0.77 20 19.5 0.35 12 8.9
Idaho  2.76 46 2.57 31 92.9 0.10 39 3.7 0.09 35 3.4
Illinois  4.84 9 3.84 8 79.2 0.89 15 18.4 0.12 28 2.4
Indiana  2.97 44 2.41 35 81.1 0.07 42 2.5 0.49 8 16.4
Iowa  4.19 15 3.62 10 86.4 0.44 29 10.4 0.13 25 3.2
Kansas  3.67 30 2.77 29 75.3 0.80 19 21.7 0.11 30 3.0
Kentucky  3.06 41 1.72 47 56.1 0.40 30 13.1 0.94 5 30.8
Louisiana  4.09 17 1.87 44 45.6 2.14 1 52.3 0.08 38 2.1
Maine  5.75 2 5.69 1 99.0 0.01 48 0.2 0.05 48 0.8
Maryland  5.08 5 2.77 28 54.5 0.24 33 4.8 2.06 1 40.6
Massachusetts  3.69 29 3.52 11 95.5 0.08 40 2.3 0.08 40 2.2
Michigan  3.02 43 2.78 27 92.0 0.04 44 1.5 0.20 20 6.5
Minnesota  3.09 40 2.80 26 90.7 0.18 37 5.9 0.11 33 3.4
Mississippi  3.21 36 3.02 18 94.1 0.11 38 3.3 0.08 39 2.6
Missouri  3.91 22 2.22 39 56.8 1.29 8 32.9 0.40 9 10.3
Montana  3.14 38 3.03 17 96.5 0.03 46 1.0 0.08 42 2.5
Nebraska  4.88 8 3.82 9 78.3 0.47 27 9.7 0.59 6 12.0
Nevada  3.40 33 2.01 40 59.0 1.10 13 32.3 0.30 17 8.7
New Hampshire  5.17 4 5.05 3 97.7 0.01 49 0.2 0.11 31 2.1
New Jersey  5.66 3 5.57 2 98.3 0.02 47 0.4 0.07 44 1.3
New Mexico  3.74 28 1.98 41 52.9 1.69 2 45.2 0.07 45 1.9
New York  7.43 1 4.34 6 58.3 1.41 6 18.9 1.69 2 22.8
North Carolina  3.10 39 2.23 38 72.0 0.75 21 24.4 0.11 29 3.6
North Dakota  3.30 35 2.55 33 77.4 0.68 24 20.5 0.07 46 2.1
Ohio  4.51 12 2.90 21 64.4 0.45 28 10.1 1.15 4 25.5
Oklahoma  3.31 34 1.83 46 55.3 1.39 7 42.1 0.09 37 2.6
Oregon  4.08 18 3.21 15 78.8 0.31 31 7.7 0.55 7 13.5
Pennsylvania  4.32 14 2.93 19 67.8 0.21 34 4.9 1.18 3 27.3
Rhode Island  4.75 11 4.62 5 97.3 0.05 43 1.1 0.08 41 1.7
South Carolina  3.88 23 2.88 23 74.2 0.62 25 16.0 0.38 10 9.8
South Dakota  3.97 20 2.91 20 73.3 0.89 16 22.4 0.17 21 4.3
Tennessee  2.63 47 1.72 48 65.3 0.81 18 30.7 0.11 32 4.1
Texas  4.97 7 4.14 7 83.4 0.74 22 15.0 0.08 43 1.6
Utah  3.77 27 2.53 34 66.9 1.13 11 29.9 0.12 27 3.2
Vermont  2.06 50 1.96 43 94.9 0.07 41 3.6 0.03 50 1.5
Virginia  4.14 16 3.23 14 77.9 0.60 26 14.4 0.32 16 7.8
Washington  3.81 25 1.98 42 51.9 1.54 5 40.4 0.29 18 7.7
West Virginia  2.90 45 2.36 36 81.4 0.20 36 6.8 0.34 14 11.8
Wisconsin  3.56 31 3.27 13 91.6 0.20 35 5.7 0.10 34 2.7
Wyoming  3.03 42 2.56 32 84.6 0.30 32 10.0 0.17 22 5.5
Mean 3.88   2.92   75.1 0.65   17.3 0.31   7.6
Std. Dev. 0.99   1.01     0.55     0.41    
CV 25.60   34.71     84.54     133.12    
NYS Diff. 3.56   1.42   (16.7) 0.76   1.6 1.38   15.1
Source: Moody's Economy.com, U.S. Census Bureau
Note: "Other" includes NYC imposed taxes and all other categories.

State/Local Split of 2020 Tax-to-Income Ratio
State State Taxes Local Taxes State/Local Total Total Rank
Alabama  5.80 3.19 8.99 36
Alaska  3.01 4.41 7.42 50
Arizona  5.21 3.56 8.77 39
Arkansas  7.68 2.10 9.78 26
California  6.73 4.07 10.80 14
Colorado  4.34 4.99 9.33 30
Connecticut  7.29 4.76 12.06 6
Delaware  8.16 2.25 10.41 15
Florida  3.73 3.80 7.53 49
Georgia  4.54 3.84 8.37 44
Hawaii  9.67 3.96 13.63 2
Idaho  6.53 2.76 9.29 32
Illinois  6.00 4.84 10.85 13
Indiana  6.94 2.97 9.91 22
Iowa  6.71 4.19 10.90 11
Kansas  6.29 3.67 9.97 20
Kentucky  6.67 3.06 9.73 27
Louisiana  5.15 4.09 9.25 33
Maine  7.16 5.75 12.91 3
Maryland  6.68 5.08 11.76 8
Massachusetts  6.02 3.69 9.71 28
Michigan  5.68 3.02 8.69 40
Minnesota  8.06 3.09 11.15 10
Mississippi  7.15 3.21 10.36 16
Missouri  4.04 3.91 7.95 47
Montana  5.90 3.14 9.05 35
Nebraska  5.47 4.88 10.36 17
Nevada  5.85 3.40 9.24 34
New Hampshire  3.44 5.17 8.61 43
New Jersey  6.63 5.66 12.30 5
New Mexico  7.79 3.74 11.52 9
New York  6.40 7.43 13.83 1
North Carolina  5.58 3.10 8.68 41
North Dakota  9.28 3.30 12.58 4
Ohio  5.17 4.51 9.68 29
Oklahoma  5.37 3.31 8.68 42
Oregon  5.81 4.08 9.89 24
Pennsylvania  5.59 4.32 9.91 21
Rhode Island  6.12 4.75 10.86 12
South Carolina  5.07 3.88 8.95 37
South Dakota  4.12 3.97 8.10 46
Tennessee  4.92 2.63 7.55 48
Texas  3.90 4.97 8.87 38
Utah  5.56 3.77 9.33 31
Vermont  9.80 2.06 11.87 7
Virginia  5.75 4.14 9.89 23
Washington  6.07 3.81 9.88 25
West Virginia  7.19 2.90 10.09 19
Wisconsin  6.57 3.56 10.14 18
Wyoming  5.29 3.03 8.32 45
Mean Values 6.08 3.88 9.95  
Standard Deviation 1.46 0.99 1.51  
Coefficient of Variation 24.02 25.60 15.16  
NYS Diff. from Avg. 0.32 3.56 3.88  
Source: Moody's Economy.com, U.S. Census Bureau

2020 Ratios of Tax Collections to Personal Income by Category
State State PIT Local PIT State Corporate Local Corporate State Sales Local Sales Local Property All Other Total State/Local
Alabama  2.00 0.07 0.35 0.00 2.93 1.55 1.28 0.82 8.99
Alaska  0.00 0.00 0.43 0.00 0.56 0.91 3.41 2.10 7.42
Arizona  1.34 0.00 0.15 0.00 3.18 1.18 2.23 0.68 8.77
Arkansas  2.18 0.00 0.35 0.00 3.85 1.17 0.90 1.34 9.78
California  3.29 0.00 0.38 0.00 2.47 0.85 2.89 0.93 10.80
Colorado  2.12 0.00 0.20 0.00 1.69 1.64 3.19 0.50 9.33
Connecticut  3.24 0.00 0.82 0.00 2.96 0.00 4.70 0.34 12.06
Delaware  3.02 0.11 0.44 0.01 1.05 0.04 1.86 3.88 10.41
Florida  0.00 0.00 0.21 0.00 3.03 0.70 2.86 0.73 7.53
Georgia  2.23 0.00 0.19 0.00 1.82 1.11 2.61 0.41 8.37
Hawaii  2.96 0.00 0.05 0.00 6.18 0.77 2.83 0.83 13.63
Idaho  2.35 0.00 0.30 0.00 3.33 0.10 2.57 0.64 9.29
Illinois  2.38 0.00 0.46 0.00 2.74 0.89 3.84 0.54 10.85
Indiana  2.58 0.40 0.23 0.00 3.88 0.07 2.41 0.34 9.91
Iowa  2.49 0.07 0.39 0.00 3.12 0.44 3.62 0.77 10.90
Kansas  2.20 0.00 0.28 0.00 3.00 0.80 2.77 0.92 9.97
Kentucky  2.41 0.80 0.32 0.08 3.27 0.40 1.72 0.73 9.73
Louisiana  1.76 0.00 0.20 0.00 2.77 2.14 1.87 0.51 9.25
Maine  2.72 0.00 0.32 0.00 3.55 0.01 5.69 0.62 12.91
Maryland  2.99 1.77 0.37 0.00 2.66 0.24 2.77 0.95 11.76
Massachusetts  3.31 0.00 0.48 0.00 1.81 0.08 3.52 0.50 9.71
Michigan  1.83 0.12 0.17 0.00 2.70 0.04 2.78 1.06 8.69
Minnesota  3.27 0.00 0.48 0.00 3.39 0.18 2.80 1.03 11.15
Mississippi  1.64 0.00 0.37 0.00 4.64 0.11 3.02 0.57 10.36
Missouri  1.92 0.14 0.12 0.03 1.78 1.29 2.22 0.46 7.95
Montana  2.49 0.00 0.35 0.00 1.26 0.03 3.03 1.88 9.05
Nebraska  2.28 0.00 0.37 0.00 2.63 0.47 3.82 0.78 10.36
Nevada  0.00 0.00 0.00 0.00 4.70 1.10 2.01 1.44 9.24
New Hampshire  0.15 0.00 0.96 0.00 1.13 0.01 5.05 1.31 8.61
New Jersey  2.70 0.00 0.62 0.00 2.85 0.02 5.57 0.54 12.30
New Mexico  1.34 0.00 0.10 0.00 4.29 1.69 1.98 2.13 11.52
New York  3.70 0.99 0.33 0.45 1.96 1.41 4.34 0.66 13.83
North Carolina  2.47 0.00 0.13 0.00 2.53 0.75 2.23 0.57 8.68
North Dakota  0.81 0.00 0.17 0.00 3.35 0.68 2.55 5.02 12.58
Ohio  1.40 1.01 0.00 0.05 3.43 0.45 2.90 0.42 9.68
Oklahoma  1.76 0.00 0.16 0.00 2.42 1.39 1.83 1.12 8.68
Oregon  3.79 0.00 0.39 0.05 0.85 0.31 3.21 1.28 9.89
Pennsylvania  1.70 0.81 0.34 0.08 2.94 0.21 2.93 0.88 9.91
Rhode Island  2.14 0.00 0.37 0.00 3.27 0.05 4.62 0.42 10.86
South Carolina  2.19 0.00 0.22 0.00 2.31 0.62 2.88 0.73 8.95
South Dakota  0.00 0.00 0.08 0.00 3.43 0.89 2.91 0.79 8.10
Tennessee  0.02 0.00 0.44 0.00 3.88 0.81 1.72 0.69 7.55
Texas  0.00 0.00 0.00 0.00 3.41 0.74 4.14 0.57 8.87
Utah  2.38 0.00 0.23 0.00 2.69 1.13 2.53 0.38 9.33
Vermont  2.17 0.00 0.40 0.00 3.32 0.07 1.96 3.94 11.87
Virginia  3.07 0.00 0.28 0.00 2.06 0.60 3.23 0.66 9.89
Washington  0.00 0.00 0.00 0.00 4.48 1.54 1.98 1.88 9.88
West Virginia  2.58 0.00 0.20 0.00 3.73 0.20 2.36 1.03 10.09
Wisconsin  2.77 0.00 0.52 0.00 2.82 0.20 3.27 0.56 10.14
Wyoming  0.00 0.00 0.00 0.00 2.56 0.30 2.56 2.89 8.32
Mean Values 1.96 0.13 0.29 0.01 2.89 0.65 2.92 1.10 9.95
Standard Deviation 1.09 0.34 0.19 0.06 1.04 0.55 1.01 0.96 1.51
Coefficient of Variation 55.29 272.55 65.50 431.79 36.00 84.54 34.71 88.00 15.16
NYS Diff. from Avg. 1.74 0.86 0.04 0.43 (0.93) 0.76 1.42 (0.44) 3.88
Source: Moody's Economy.com, U.S. Census Bureau

Comparison of 2022 State Top Rates
State Top PIT Rate Highest Tax Bracket (Married Filing Joint) Top Corp. Rate State Sales Rate Combined State and Local Sales Tax Rate1
Alabama 5 $6,000 6.5 4 9.24
Alaska - NA 9.4 - 1.76
Arizona 4.5 $333,684 4.9 5.6 8.37
Arkansas 5.5 $8,500 5.9 6.5 9.5
California 13.3 $1,250,738 8.84 7.25 8.82
Colorado 4.55 Flat Rate 4.55 2.9 7.8
Connecticut 6.99 $1,000,000 7.5 6.35 6.35
Delaware 6.6 $60,000 8.7 - -
Florida   - NA 5.5 6 7.0
Georgia   5.75 $10,000 5.75 4 7.37
Hawaii   11 $400,000 6.4 4 4.44
Idaho   6 $15,878 6 6 6.02
Illinois   4.95 Flat Rate 9.5 6.25 8.73
Indiana   3.23 Flat Rate 4.9 7 7
Iowa   8.53 $78,435 9.8 6 6.9
Kansas   5.7 $60,000 7 6.5 8.70
Kentucky   5 Flat Rate 5 6 6
Louisiana   4.25 $100,000 7.5 4.45 9.55
Maine   7.15 $108,900 8.93 5.5 5.5
Maryland   5.75 $300,000 8.25 6 6
Massachusetts² 5 Flat Rate 8 6.25 6.25
Michigan   4.25 Flat Rate 6 6 6
Minnesota   9.85 $284,810 9.8 6.875 7.5
Mississippi   5 $10,000 5 7 7.07
Missouri   5.4 $8,704 4 4.225 8.30
Montana   6.75 $18,800 6.75                  -                    -  
Nebraska   6.84 $66,360 7.5 5.5 6.94
Nevada                    -   NA                  -   6.85 8.23
New Hampshire²                  -   NA 7.6                  -                    -  
New Jersey   10.75 $1,000,000 11.5 6.625 6.60
New Mexico   5.9 $315,000 5.9 5 7.72
New York 10.9 $25,000,000 7.25 4 8.52
North Carolina 4.99 Flat Rate 2.5 4.75 7.0
North Dakota 2.9 $445,000 4.31 5 6.96
Ohio   3.99 $110,650                  -   5.75 7.24
Oklahoma 4.75 $12,200 4 4.5 8.99
Oregon   9.9 $250,000 7.6                  -                    -  
Pennsylvania 3.07 Flat Rate 9.99 6 6.34
Rhode Island   5.99 $155,050 7 7 7
South Carolina 7 $16,040 5 6 7.44
South Dakota                    -   NA                  -   4.5 6.40
Tennessee                  -   NA 6.5 7 9.55
Texas                  -   NA  -  6.25 8.20
Utah 4.95 Flat Rate 4.85 6.1 7.19
Vermont 8.75 $251,950 8.5 6 6.24
Virginia 5.75 $17,000 6 5.3 5.75
Washington²                  -   NA  -  6.5 9.29
West Virginia 6.5 $60,000 6.5 6 6.55
Wisconsin 7.65 $374,600 7.9 5 5.43
Wyoming                  -   NA                  -   4 5.4
Mean Values 5.22   6.26 5.11 6.53
Standard Deviation 3.26   2.66 1.97 2.40
Coefficient of Variation 62.44   42.41 38.65 36.81
"-" indicates either no tax or a tax that is not strictly comparable is imposed.
1Source: Tax Foundation as of July 1, 2022.  Reflects combined state and average local rate for each state.
2PIT: Indicates states with distinct treatment of certain types of income. New Hampshire only taxes interest and dividends (at a rate of 5 percent), Washington only taxes capital gains (at a rate of 7 percent), and Massachusetts taxes short-term capital gains at a higher rate (12 percent) than other income (5 percent).
Updated: