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 67 mission, 301Gervais Street, P.O. Box 125, Columbia, SC 29214. Phone: (803) 898-5709. E-mail: iitax@sctax.org Web site: www.sctax.org SOUTH DAKOTA: There is no state income tax and no state inheritance tax. Property and sales taxes varydependingon city and/or county. Sales tax is generally between 5 and 6 percent. Write: South Dakota Dept of Revenue, 445 E. Capitol Ave., Pierre, SD 57501-3185. Phone: (605) 773-3311. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.state.sd.us/drr2/ revenue.html TENNESSEE: Salaries and wages are not subject to state income tax, but Tennessee imposes a 6-percent tax ondiv- idends and certain types of interest income receivedbyTennessee residents. Total sales tax is between 8.5 and 9.75 percent, depending on the city and/or county. For informationwrite: TennesseeDepartment of Revenue, (attention: Taxpayer Services), 500DeaderickStreet,Nashville, TN 37242. Phone: (615) 253-0600. E-mail: TN.Revenue@state.tn.us Web site: www.state.tn.us/revenue TEXAS: There is no state income tax. Sales tax ranges from 6.5 to 8.25 percent depending on jurisdiction. Write: Texas Comptroller of PublicAccounts, P.O. Box 13528, Capitol Station, Austin, TX 78711- 3528. Phone: toll-free 1 (877) 622-8375. E-mail: tax.help@cpa.state.tx.us Web site: www.window.state.tx.us UTAH: Individuals domiciled inUtah are considered residents and are subject to Utahstate tax. Utahrequires 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. For 2005, Utah’s tax ranged in five steps fromaminimumof 2.3 percent to a maximum 7 percent of tax- able incomeover $8,626 for joint filers. The lower 2006 rateswere not available at press time. In tax year 2007, a flat tax option of 5.35 percent will be available. Write: Utah State TaxCommission, Taxpayer Services Division, 210 North 1950West, Salt Lake City, UT 84134. Phone: (801) 297-2200 or toll-free 1 (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 taxon their entire income regard- less of their physical presence in the state. Tax rates range from3.6 to amaximumof 9.5 percent on taxable income over $326,450 formarried filing jointly. Write: Vermont Department of Taxes, Taxpayer Services Division, 133 State Street, Mont- pelier, VT 05633-1401. Phone: (802) 828-2865. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.state.vt.us/tax VIRGINIA: Individuals domiciled in A F S A N E W S