The Foreign Service Journal, January-February 2017

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2017 77 or inheritance tax. State sales and use tax is 6.5 percent; city and county taxes may add another 5.5 percent. CAL I FORN I A Pensions and annuities are fully taxable. Social Security is excluded from taxable income. The sales and use tax rate varies from 7.5 per- cent (the statewide rate) to 11 percent in some areas. CA Pub 71 lists all rates state- wide. COLORADO Up to $24,000 of pension or Social Security income can be excluded if individual is age 65 or over. Up to $20,000 is exempt if age 55 to 64. State sales tax is 2.9 percent; local additions can increase it to as much as 9.9 percent. CONNECT I CUT Pensions and annuities are fully taxable for residents. Social Security is exempt if Federal Adjusted Gross Income is less than $50,000 for singles or $60,000 for joint filers. Statewide sales tax is 6.35 percent. No local additions. DELAWARE Pension exclusions per person: $2,000 is exempt under age 60; $12,500 if age 60 or over. There is an addi- tional standard deduction of $2,500 if age 65 or over if you do not itemize. Social Security is excluded from taxable income. Delaware does not impose a sales tax. D I STR I CT OF COLUMB I A Pension or annuity exclusion of $3,000 is applicable if 62 years or older. Social Secu- rity is excluded from taxable income. Sales and use tax is 5.75 percent, with higher rates for some commodities (liquor, meals, etc.). F LOR I DA There is no personal income, inheritance, gift tax or tax on intangible property. The state sales and use tax is 6 percent. There are additional county sales taxes, which could make the combined rate as high as 9.5 percent. GEORG I A Up to $35,000 of retirement income may be excluded for those aged 62 or older or totally disabled. Up to $65,000 of retirement income may be excludable for taxpayers who are 65 or older. Social Security is excluded from taxable income. Sales tax is 4 percent statewide, with additions of up to 3 percent depending on jurisdiction. HAWA I I Pension and annuity distri- butions from a government pension plan are not taxed in Hawaii. Social Security is excluded from taxable income. Hawaii charges a general excise tax of 4 per- cent instead of sales tax. I DAHO If the individual is age 65 or older, or age 62 and dis-