Retid	 State	Rate
25	NJ	7.000
26	NJ	7.000
40	IL	9.750
40	IN	7.000
40	MI	6.000
40	WI	5.500
44	CT	6.000
50	NJ	7.000
87	VA	4.500

##</code><code>##

open(IN, $taxFile) || die "$taxFile couldn't be opened $@\n";

while(<IN>)     {
        chomp;
        @line = split("\t");
        $sid = $line[0];
        $sidHash{$sid}{state} = $line[1];
        $sidHash{$sid}{rate} = $line[2];
}

##</code><code>##

  <RetId="40">
    <name>xyz</name>
    <url>http://www.xyz.net</url>
    <type>CPC</type>
    <logoUrl/>
    <ntParentAcct>5403020</ntParentAcct>
    <feedCount>1</feedCount>
    <feedNumbers>1</feedNumbers>
    <state>IN, MI, WI</state>
    <rate>7.000, 6.000, 5.500</rate>
  </RetId>