Year	State	Total	Law	E-File	Access	Usability
2007	Alabama	F	F	F	F	F
2005	Alabama	F	F	F	F	D
2004	Alabama	F	F	F	F	C-
2003	Alabama	F	F	F	F	F
2007	Alaska	C	C	F	B-	C+
2005	Alaska	C+	C	F	B	B+
2004	Alaska	C+	C	F	B	B+
2003	Alaska	C-	C+	F	D	B-
2007	Arizona	C-	C+	A+	D+	F
2005	Arizona	D+	C+	A+	D+	F
2004	Arizona	D+	C+	A+	D+	F
2003	Arizona	C-	C+	A+	C-	F
2007	Arkansas	F	C	F	F	F
2005	Arkansas	F	C	F	F	D+
2004	Arkansas	F	C	F	F	F
2003	Arkansas	F	C	F	F	F
2007	California	B+	A	A-	A	C
2005	California	B+	A	A	A	D+
2004	California	A-	A	B	A	B+
2003	California	C	A	B	F	D-
2007	Colorado	B-	A-	A-	B-	D+
2005	Colorado	D+	B-	F	B-	F
2004	Colorado	C-	B-	F	B-	F
2003	Colorado	D+	B-	F	C+	F
2007	Connecticut	D	C+	D	D	F
2005	Connecticut	D	B-	D	F	F
2004	Connecticut	D	B-	D	D-	F
2003	Connecticut	D+	B	F	D-	F
2007	Delaware	F	D	F	F	D-
2005	Delaware	F	D	F	F	F
2004	Delaware	D-	D	F	F	D
2003	Delaware	D-	D-	F	C-	F
2007	Florida	B+	B	A+	A	C+
2005	Florida	B+	B	A+	A	B
2004	Florida	B+	B	A	A	B-
2003	Florida	C	B-	D	B+	F
2007	Georgia	B	B+	A+	B+	C-
2005	Georgia	B	B+	A	A-	D+
2004	Georgia	B	B+	A	A-	C
2003	Georgia	D+	A-	D	F	F
2007	Hawaii	B+	A-	A+	A+	D
2005	Hawaii	B	A-	A+	A	D+
2004	Hawaii	C+	A-	D	A-	F
2003	Hawaii	C	B	C	A-	F
2007	Idaho	C	B-	F	C	A+
2005	Idaho	C	B-	F	C-	A
2004	Idaho	C-	B-	F	C-	B
2003	Idaho	D	C+	F	D-	C
2007	Illinois	B	C	A+	B+	B+
2005	Illinois	B	C	A+	B+	B+
2004	Illinois	B	C	A+	B+	A-
2003	Illinois	B	C	A+	B+	B+
2007	Indiana	C	C-	C	B+	D+
2005	Indiana	C-	F	C	B+	C-
2004	Indiana	C-	F	F	B+	B+
2003	Indiana	D-	F	F	C-	D-
2007	Iowa	D	C	F	F	B
2005	Iowa	D	C	F	F	C+
2004	Iowa	F	C-	F	F	F
2003	Iowa	F	F	F	F	F
2007	Kansas	D	D-	F	D+	B
2005	Kansas	F	D	F	F	C
2004	Kansas	F	D	F	F	D
2003	Kansas	F	D-	F	D-	F
2007	Kentucky	C+	B+	F	B-	C+
2005	Kentucky	C+	B+	F	B-	C
2004	Kentucky	C+	B	F	C+	C+
2003	Kentucky	C-	B+	F	C+	F
2007	Louisiana	C	B-	C	B	F
2005	Louisiana	C	B-	C	C+	D
2004	Louisiana	C+	B-	C	C+	D+
2003	Louisiana	C-	B-	C	D-	D
2007	Maine	B	B-	A	A-	C-
2005	Maine	C	C	B	A-	D-
2004	Maine	D+	C	F	B-	F
2003	Maine	D-	D+	F	C	F
2007	Maryland	C	D-	A+	A	D
2005	Maryland	C	F	A+	A-	D
2004	Maryland	C	F	A+	A-	D
2003	Maryland	C	F	A+	B+	D+
2007	Massachusetts	B	C-	A+	B	A-
2005	Massachusetts	C+	D+	A+	B	B
2004	Massachusetts	C+	D+	A+	B	B-
2003	Massachusetts	C+	D+	A+	A-	B-
2007	Michigan	B	B-	A+	A	B-
2005	Michigan	B-	C	A+	A	C
2004	Michigan	B	C	A+	A	B-
2003	Michigan	C	C-	F	A+	D
2007	Minnesota	C+	B+	F	D+	A-
2005	Minnesota	D+	B+	F	F	D
2004	Minnesota	D	B+	F	F	C
2003	Minnesota	D-	B+	F	F	F
2007	Mississippi	F	C-	F	F	F
2005	Mississippi	F	C-	F	F	D+
2004	Mississippi	F	C-	F	F	D
2003	Mississippi	F	C+	F	F	C-
2007	Missouri	B-	B+	A+	B	F
2005	Missouri	C+	B	C	B-	D
2004	Missouri	C-	B	C	C	F
2003	Missouri	D	B	C	F	F
2007	Montana	F	B+	F	F	F
2005	Montana	F	A-	F	F	F
2004	Montana	F	A-	F	F	F
2003	Montana	F	A-	F	F	F
2007	Nebraska	F	C+	F	F	F
2005	Nebraska	F	B-	F	F	F
2004	Nebraska	F	B-	F	F	F
2003	Nebraska	F	B-	F	F	F
2007	Nevada	F	F	F	F	D
2005	Nevada	F	F	F	F	C
2004	Nevada	F	F	F	F	D
2003	Nevada	D	F	F	D	C
2007	New Hampshire	F	B-	F	F	F
2005	New Hampshire	F	B-	F	F	F
2004	New Hampshire	F	B-	F	F	F
2003	New Hampshire	F	B-	F	F	F
2007	New Jersey	B	B+	A	B-	C
2005	New Jersey	C	B	F	B-	D
2004	New Jersey	C	B	F	C+	D
2003	New Jersey	C	B	F	C	C-
2007	New Mexico	F	D-	A	F	F
2005	New Mexico	F	F	A	F	F
2004	New Mexico	F	F	F	F	F
2003	New Mexico	F	F	F	F	F
2007	New York	B-	C	A+	A-	C+
2005	New York	D+	D	A+	C-	F
2004	New York	D	D	A+	C-	F
2003	New York	D	F	A+	D+	F
2007	North Carolina	C+	B	D	A	F
2005	North Carolina	D+	B	D	F	D
2004	North Carolina	D+	B	C	F	F
2003	North Carolina	D+	B	C	F	D-
2007	North Dakota	F	F	F	D+	C-
2005	North Dakota	F	F	F	D+	C
2004	North Dakota	F	F	F	D	D
2003	North Dakota	F	F	F	F	C
2007	Ohio	B	C+	A+	A-	B-
2005	Ohio	B-	C+	A+	A-	D+
2004	Ohio	B-	C	A+	A-	C
2003	Ohio	C+	C	A+	A+	F
2007	Oklahoma	C	C+	A	B-	F
2005	Oklahoma	C	B	F	B	D-
2004	Oklahoma	C-	B	F	B	F
2003	Oklahoma	D+	B-	F	B	F
2007	Oregon	B+	A	A+	B+	C
2005	Oregon	C-	B	A	F	D
2004	Oregon	D	B	B	F	F
2003	Oregon	D-	B+	C-	F	F
2007	Pennsylvania	C+	B	F	A	D+
2005	Pennsylvania	D	B	F	F	D-
2004	Pennsylvania	D	B	F	F	D
2003	Pennsylvania	F	C	F	F	D-
2007	Rhode Island	B	C	A+	A	C+
2005	Rhode Island	B-	C	A-	A	C
2004	Rhode Island	B-	C	A+	A	D+
2003	Rhode Island	C	C	C	A-	F
2007	South Carolina	D+	C+	C	F	D-
2005	South Carolina	F	C+	F	F	F
2004	South Carolina	F	C-	F	F	F
2003	South Carolina	F	C-	F	F	F
2007	South Dakota	F	F	F	F	D+
2005	South Dakota	F	F	F	F	C
2004	South Dakota	F	F	F	F	C
2003	South Dakota	F	F	F	F	B-
2007	Tennessee	C	C	A	D	D+
2005	Tennessee	D-	D-	F	D-	C-
2004	Tennessee	D	D-	F	D-	B
2003	Tennessee	F	F	F	F	D
2007	Texas	B-	B-	A+	A	F
2005	Texas	B-	B-	A+	A	D-
2004	Texas	C+	B-	A-	B-	D+
2003	Texas	C+	B-	C-	A-	D+
2007	Utah	F	F	F	D-	F
2005	Utah	F	F	F	D-	D
2004	Utah	F	F	F	D-	D
2003	Utah	D-	F	F	D	D-
2007	Vermont	F	C-	F	F	D-
2005	Vermont	F	F	F	F	C-
2004	Vermont	F	F	F	F	F
2003	Vermont	F	D-	F	F	F
2007	Virginia	B	A-	C	B	B-
2005	Virginia	B	B	C	B	C+
2004	Virginia	D+	B	C	F	D-
2003	Virginia	D+	B	D	F	D+
2007	Washington	A-	A-	A+	A+	C
2005	Washington	A-	A-	A+	A+	B-
2004	Washington	A	A-	A+	A+	A-
2003	Washington	A-	A	A+	A+	C-
2007	West Virginia	D+	C	C	F	C+
2005	West Virginia	D-	C	F	F	D-
2004	West Virginia	F	C	F	F	F
2003	West Virginia	F	C+	F	F	D-
2007	Wisconsin	C-	B	A	F	D-
2005	Wisconsin	C-	B	A	F	D
2004	Wisconsin	D+	B	A-	F	F
2003	Wisconsin	C-	B	A-	F	C-
2007	Wyoming	F	F	F	F	F
2005	Wyoming	F	F	F	F	F
2004	Wyoming	F	F	F	F	F
2003	Wyoming	F	F	F	F	F