The Foreign Service Journal, January-February 2021

78 JANUARY-FEBRUARY 2021 | THE FOREIGN SERVICE JOURNAL AFSA NEWS Phone: (787) 622-0123, Option #8 Website: www.hacienda.gobierno.pr Email: info@hacienda.gobierno.pr RHODE ISLAND Individuals domiciled in Rhode Island are considered resi- dents and are subject to tax on their entire income regardless of their physical presence in the state. The Rhode Island tax rate is 3.75 percent of taxable income up to $65,250 for all filers, 4.75 percent for income over $62,550 and 5.99 percent of taxable income over $148,350 for all filers. Also, a 2010 change treats capital gains as ordinary taxable income. Refer to the tax division’s website for current information and handy filing hints, as well as for forms and regulations. Write: Rhode Island Division of Taxation, Taxpayer Assis- tance Section, One Capitol Hill, Providence RI 02908-5801. Phone: (401) 574-8829, Option #3 Website: www.tax.ri.gov Email: Tax.Assist@tax.ri.gov SOUTH CAROLINA Individuals domiciled in South Carolina are considered residents and are subject to tax on their entire income regard- less of their physical presence in the state. South Carolina’s tax rates rise in six steps to a maximum of 7 percent of South Carolina taxable income over $15,400 for all filers. Write: South Carolina Tax Commission, P.O. Box 125, Columbia SC 29214. Phone: (844) 898-8542, Option #1, or (803) 898-5000 Website: www.sctax.org Email: iitax@dor.sctax.gov , or 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 2020, Tennessee imposes a 1-percent tax on most dividends and interest income of more than $1,250 (single filers) or $2,500 (joint filers) in the tax year. Tennessee will be com- pletely free of income taxes in 2021 when the Hall Tax on bond and note interest and stock dividends is repealed altogether. 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: Customer Service Liaison at (888) 334-4112 Website: www.comptroller.texas.gov Email: Use email options on the Contact Us page of the website. UTAH Utah has a flat tax of 4.95 percent on all income. 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 pres- ence 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 1950 West, 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. 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 2019 tax rate ranges from 3.35 percent on taxable income under $39,600 for singles and $66,150 for joint filers, to a maximum of 8.75 percent on taxable income over $200,200 for singles and $243,750 for joint filers. Write: Vermont Department of Taxes, Taxpayer Services Division, 133 State St., Montpelier VT 05602. Phone: (802) 828-2865 Website: www.tax.vermont.gov Email: tax.individualincome@vermont.gov, or through the website’s Contact Us tab. VIRGINIA Individuals domiciled in Virginia are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Individuals domiciled elsewhere