The Foreign Service Journal, January-February 2020

THE FOREIGN SERVICE JOURNAL | JANUARY-FEBRUARY 2020 81 Phone: (844) 898-8542, Option 2, or (803) 898-5000 Website: www.sctax.org Email: iitax@dor.sctax.gov, or link through the website’s Contact Us tab. SOUTH DAKOTA There is no state income tax and no state inheritance tax. State sales and use tax is 4.5 percent; municipalities may add up to an additional 2.75 percent. Write: South Dakota Department of Revenue, 445 East Capitol Ave., Pierre SD 57501-3185. Phone: (605) 773-3311 Website: dor.sd.gov Email: Link through the website’s Contact Us tab. TENNESSEE Salaries and wages are not subject to state income tax, but for 2019, Tennessee imposes a 2 percent tax on most divi- dends and interest income of more than $1,250 (single filers) or $2,500 (joint filers) in the tax year. This is planned to be reduced by 1 percent per year until elimination on Jan. 1, 2021. Write: Tennessee Department of Revenue (Attention: Taxpayer Services), 500 Deaderick St., Nashville TN 37242. Phone: (615) 253-0600 Website: www.tn.gov/revenue Email: TN.Revenue@tn.gov 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: (888) 334-4112 for Customer Service Liaison Website: www.comptroller.texas.gov Email: Link through the website’s Contact Us tab. UTAH Utah has a flat tax of 4.95 percent on all income in 2019. Individuals domiciled 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 website for explanation). Write: Utah State Tax Commission, Taxpayer Services Division, 210 North 1950West, Salt Lake City UT 84134. Phone: (800) 662-4335 or (801) 297-2200 Website: www.tax.utah.gov Email: Link through the website’s Contact Us tab.