The Foreign Service Journal, February 2005

10 AFSA NEWS • FEBRUARY 2005 regardless of their physical presence in the state. Although Rhode Island tax is now being calculatedbasedon the federal adjust- ed gross income, it will still be very general- ly about 25 percent of the federal tax liabil- ity. Please refer first to the taxdivision’sWeb site not only for current information and handy filinghints but also for forms and reg- ulations todownload. Additional assistance canbeobtainedover thephonebetween8:30 a.m. and4p.m. EST. Phone (401) 222-1040, and select option#3 fromthemenuof choic- es. Write: Rhode Island Division of Taxation, TaxpayerAssistance Section, One Capitol Hill, Providence, RI 02908-5801. Web site: www.tax.state.ri.us SOUTH CAROLINA: Individuals domi- ciled in South Carolina are considered res- idents and are subject to tax on their entire income regardless of their physical presence in the state. SouthCarolina imposes a grad- uated tax ranging from 2.5 percent on the first $2,500, rising in six steps to amaximum of 7percent for incomeover $12,500. Write: South Carolina Tax Commission, 301 Gervais Street, P.O. Box 125, Columbia, SC 29214. Phone: (803) 898-5000. E-mail: iitax@sctax.org Web site: www.sctax.org SOUTH DAKOTA: No state income tax. Property and sales taxes vary depending on city and/or county. Write: South Dakota Dept of Revenue, 445E. Capitol Ave., Pierre, SD 57501-3185. Phone: (605) 773-3311 Web site: www.state.sd.us/drr2/revenue TENNESSEE: Salaries and wages are not subjecttoTennesseeincometax,butTennessee imposesa6-percenttaxondividendsandcer- tain types of interest income received by Tennessee residents. For information write: TennesseeDepartmentofRevenue,(attention: Taxpayer Services), 500 Deaderick Street, Nashville,TN37242. Phone:(615)253-0600. E-mail: TNRevenue@state.tn.us Web site: www.state.tn.us/revenue TEXAS: No state income tax. Sales Tax ranges from 6.5 to 8.25 percent depending on jurisdiction.Write: TexasComptroller of Public Accounts, P.O. Box 13528, Capitol Station, Austin, TX 78711-3528. For gen- eral information phone: 1 (800) 252-5555. E-mail: tax.help@cpa.state.tx.us Web site: www.window.state.tx.us UTAH: Individuals domiciled inUtahare considered residents and are subject toUtah state tax. Utahrequires that all federal adjust- ed gross income reported on the federal returnbe reportedon the state returnregard- less of the taxpayer’s physical presence in the state. Utah’s tax rises from a minimum of 2.3 percent in five steps to a maximum of $362 plus 7 percent of taxable income over $8,626 for joint filers. Write: UtahStateTax Commission,TaxpayerServicesDivision, 210 North 1950 West, Salt Lake City, UT 84134. Phone: (801)297-2200or1(800)662- 4335. E-mail: taxmaster@utah.gov Web site: www.tax.utah.gov VERMONT: Individuals domiciled in Vermont are considered residents and are subject to tax on their entire income regard- less of theirphysical presence in the state. Tax rates shouldbe obtained fromthe tax tables in theVermont income tax booklet or from the Vermont Web site. Write: Vermont Department of Taxes, Taxpayer Services Division, Pavilion Office Building, Montpelier, VT 05609-1401. Phone: (802) 828-2865. E-mail: vttaxdept@tax.state.vt.us Web site: www.state.vt.us/tax VIRGINIA: Individuals domiciled in Virginiaareconsideredresidents andare sub- ject to tax on their entire income regardless of their physical presence in the state. Individualsdomiciledelsewherearealsocon- sideredresidents for taxpurposes for thepor- tion of any calendar year in which they are physicallypresent in the state for 183days or more. Individual tax rates are: 2 percent if taxable income (TI) is less than $3,000; $60 plus 3 percent of excess over $3,000 if TI is between$3,000 and$5,000; $120plus 5per- cent of excess over $5,000 if TI is between $5,000 and$17,000; and$720plus 5.75per- cent of TI over $17,000. Write:Department of Taxation,OficeofCustomerServices,P.O. Box 1115, Richmond, VA 23218-1115. Phone (804) 367-8031. E-mail: TaxInd Returns@tax.virginia.gov Web site: www.tax.virginia.gov WASHINGTON: No state income tax. No taxon intangibles suchas bank accounts, stocks and bonds. Sales tax ranges from7.5 to 8.8 percent depending on jurisdiction. Address: Washington State Department of Revenue, Taxpayer Services, P.O. Box 47478, Olympia WA 98504-7478. Phone: (360) 786-6100 or 1(800) 647-7706. Web site: www.dor.wa.gov WEST VIRGINIA: No tax liability for out- of-state income if the individual has noper- manent residence inWestVirginia, has aper- manent residence elsewhere, and spends no more than 30 days of the tax year in West Virginia. Filing a return is not required, but is recommended topreservedomicile status. Filing is requiredon formIT-140-NR for all income derived fromWestVirginia sources. Tax rates range from$150 plus 4 percent of income over $5,000 for single filers ,rising in four steps to $2,775 plus 6.5 percent of income over $60,000 for joint filers. Write: Department of Tax andRevenue, Taxpayer ServicesDivision, P.O. Box3784,Charleston, WV25337-3784. Phone: (304) 558-3333or 1(800) 982-8297. E-mail: wvtaxaid@tax.state. wv.us Web site: www.state.wv.us/taxdiv WISCONSIN: Individuals domiciled in Wisconsin are considered residents and are subject to tax on their entire income regard- less of where the income is earned. Wisconsin’s current tax rate ranges from4.6 percent on income up to $8,610 for single filers, rising in four steps to a maximum of $10,934.70plus 6.75percent of income over $172,200 for joint filers.. Write: Wisconsin Department of Revenue, Individual Income TaxAssistance, P.O. Box8906,Madison,WI 53708-8906. Phone: (608) 266-2772. Web site: www.dor.state.wi.us WYOMING: No state income tax. No tax on intangibles such as bank accounts, stocks or bonds. Write:WyomingDepartment of Revenue,Herschler Building, 122West 25th St., Cheyenne, WY 82002-0110. Phone: (307) 777-7961. E-mail: dor@state.wy.us Web site: revenue.state.wy.us State Pension & Annuity Tax The laws regarding the taxation of Foreign Service annuities vary greatly from state to state. In addition to those states that have no income tax or no tax on personal income, there are several states that do not tax income derived frompen- sions and annuities. Idaho taxes Foreign