The Foreign Service Journal, January-February 2016

82 JANUARY-FEBRUARY 2016 | THE FOREIGN SERVICE JOURNAL rise in six steps from 3 percent on the first $5,820 of South Carolina taxable income to a maximum of 7 percent of taxable income over $14,550. Write: South Carolina Tax Commission, P.O. Box 125, Columbia SC 29214. Phone: (803) 898-5000. Email: iitax@dor.sctax.gov or through the “Contact Us” tab. Website: www.sctax.org SOUTH DAKOTA There is no state income tax and no state inheritance tax. State sales and use tax is 4 percent; municipalities may add up to an additional 2.75 percent. Write: South Dakota Department of Revenue, 445 E. Capitol Ave., Pierre SD 57501-3185. Phone: (605) 773-3311. Email: Link through the website’s “Contact Us” tab. Website: http://dor.sd.gov TENNESSEE Salaries and wages are not subject to state income tax, but Ten- nessee imposes a 6-percent tax on most dividends and interest income of more than $1,250 for single filers or $2,500 for joint filers in the tax year. Write: Tennessee Department of Revenue (Attention: Taxpayer Services), 500 Deaderick St., Nashville TN 37242. Phone: (615) 253-6000. Email: TN.Revenue@tn.gov Website: www.tn.gov/revenue TEXAS There is no state personal income tax. State sales tax is 6.25 percent with local additions adding up to 2 percent. Write: Texas Comptroller, P.O. Box 13528, Capitol Station, Austin TX 78711-3528. Phone: toll-free 1 (800) 252-5555. Email: Use email options on “Contact Us” page. Website: www.window.state.tx.us UTAH Utah has a flat tax of 5 percent on all income. Individuals domi- ciled in Utah are considered residents and are subject to Utah state tax. Utah requires that all federal adjusted gross income reported on the federal return be reported on the state return regardless of the taxpayer’s physical presence in the state. Some taxpayers will be able to claim either a taxpayer tax credit or a retirement tax credit, or both (see the Utah State Tax Commis- sion website for explanation). Write: Utah State Tax Commission, Taxpayer Services Division, 210 North 1950West, Salt Lake City UT 84134. Phone: toll-free 1 (800) 662-4335, Option 0, or (801) 297-2200, Option 0. Email: Link through the website’s “Contact Us” tab. Website: www.tax.utah.gov VERMONT Individuals domiciled in Vermont are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. The 2015 tax rate ranges from 3.55 percent on taxable income under $37,450 for singles and $62,600 for joint filers to a maximum of 8.95 percent on taxable income over $411,500 for singles and joint filers. Write: Vermont Department of Taxes, Taxpayer Services Division, 133 State St., Montpelier VT 05633-1401. Phone: (802) 828-2505. Email: Link through the website’s “Contact Us” tab. Website: www.tax.vermont.gov V I RG I N I A Individuals domiciled in Virginia are considered residents and are subject to tax on their entire income regardless of their physi- cal presence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for 183 days or more. These individuals should file using Form 760. In addition, Virginia requires non-residents to file Form 763 if their Virginia adjusted gross income (which includes any federal salary paid during time they are residing in Virginia) exceeds $11,950 for single filers and married filing separately, or $23,900 for married filing jointly. Individual tax rates are: 2 percent if tax- able income is less than $3,000; $60 plus 3 percent of excess over $3,000 if taxable income is between $3,000 and $5,000; $120 plus 5 percent of excess over $5,000 if taxable income is between $5,000 and $17,000; and $720 plus 5.75 percent if taxable income is over $17,000. In addition, using FormR-1H, Virginia allows employers of household help to elect to pay state unemployment tax annually instead of quarterly. Write: Virginia Department of Taxation, Office of Customer Ser- vices, P.O. Box 1115, Richmond VA 23218-1115. Phone: (804) 367-8031. Email: Link through the website’s “Contact Us” tab. Website: www.tax.virginia.gov WASH I NGTON There is no state income tax and no tax on intangibles such as bank accounts, stocks and bonds. Residents may deduct Washington sales tax on their federal tax returns if they itemize deductions. The state tax rate is 6.5 percent and local additions can increase that to 9.5 percent in some areas. Write: Washington State Department of Revenue, Taxpayer Ser-