Found a little someting (IRC 164(b)(5)(H)(ii) with a cut below) indicating the tables are developed on a state by state basis as determined by "the Secretary".... assume this is the Secretary of the Treasury????
...shall be based on the average consumption by taxpayers on a State-by-State basis (as determined by the Secretary) of items to which clause (i)(I) does not apply, taking into account filing status, number of dependents, adjusted gross income, and rates of State and local general sales taxation, and...
Yuk.. could be arbitrary, political, you'd never know.... Not hugely material, but the tables weren't available (that I could find) prior to year end, and it skewed the planning we'd done... arghhhh
