Bob, here in Texas, we don't pay tax on vehicles based upon value. It's a flat fee. Very inexpensive. Also our SUTA rate in Texas is .3%. on the first $9,000 wages or $27/employee. Ohio, Pennsylvania and other State unemployment rates run about 5%. I don't know what CA, NY and NJ charge for State Unemployment, but I'd be willing to bet it's a lot higher than .3%