The Foreign Service Journal, February 2007

F E B R U A R Y 2 0 0 7 / F OR E I GN S E R V I C E J OU R N A L 65 Pkwy, Suite 115, Carson City, NV 89706. Phone: (775) 684-2000. Web site: www.tax.state.nv.us NEW HAMPSHIRE: The state impos- es no personal income tax on earned income, andnogeneral sales tax. The state does levy a 5-percent tax on interest and dividend income, 8.5 percent on business profits including saleof rental property. The inheritance tax was repealed in 2003. Applicable taxes apply topart-year residents. Write: Taxpayer Assistance Office, 45 Chenell Drive, P.O. Box 2072, Concord, NH 03302-2072. Phone: (603) 271-2191. Web site: www.nh.gov/revenue NEW JERSEY: ANew Jersey domicil- iary is considered a non-resident for New Jersey tax purposes if the individual has no permanent residence in New Jersey, has a permanent residence elsewhere and is not physically in the state formore than30days during the tax year. Filing a return is not required (unless the non-resident has New Jersey source income) but is recom- mended inorder topreserve domicile sta- tus. Filing is required on Form 1040-NR for revenue derived from in-state sources. Tax liability is calculated as a variable lump sumplus apercentage froma lowof 1.4per- cent of taxable gross incomeup to$20,000, to a high of 8.97 percent on taxable gross incomeover $500,000. Write: StateofNew Jersey, New Jersey Division of Taxation, Office of Information and Publications, P.O. Box 281, Trenton, NJ 08695-0281. Phone: (609) 292-6400. E-mail: Link through the Web site’s “Contact Us” page. Web site: www.state.nj.us/treasury/ taxation. NEW MEXICO: Individuals domiciled inNewMexicoareconsideredresidents and are subject to tax on their entire income regardless of their physical presence in the state. The basis for New Mexico’s calcu- lations is the Federal Adjusted Gross Income figure. For the 2006 tax year, the state has a graduated rate table with four brackets ranging from1.7percent toamax- imumof 5.3 percent onNewMexico tax- able income over $96,000. Write: New Mexico Taxation and Revenue Depart- ment, Tax Information and Policy Office, 1100 St. FrancisDrive, P.O. Box 630, Santa Fe, NM 87504-0630. Phone: (505) 827-0700. E-mail: Link through “E-mail Us” tab at bottom of home page. Web site: www.state.nm.us/tax NEW YORK: There is no tax liability for out-of-state income if the individual has nopermanent residence inNewYork, has apermanent residence elsewhere and is not present in the statemore than30days dur- ing the tax year. Filing a return is not required, but it is recommended topreserve domicile status. Tax rates rise fromamin- imum of 4 percent in six steps to a maxi- mumof 7.7percent on taxable incomeover $500,000. InNewYorkCity themaximum rate is 4.45 percent. Filing is required on FormIT-203 for revenuederived fromNew York sources. Write: New York State Department of Taxation and Finance, A F S A N E W S