The Foreign Service Journal, February 2008

F E B R U A R Y 2 0 0 8 / F OR E I GN S E R V I C E J OU R N A L 53 state. Minnesota’s tax rate is either 5.35per- cent, 7.05 percent or a maximum of 7.85 percent on taxable incomeover $69,991 for single filers or $123,751 for married filing jointly. Write: Department of Revenue, Mail Station 5510, Saint Paul MN 55146- 5510. Phone: (651) 296-3781. E-mail: indinctax@state.mn.us Web site: www.taxes.state.mn.us MISSISSIPPI: Individuals domiciled inMississippi are considered residents and are subject to tax on their entire income regardless of their physical presence in the state. Mississippi’s tax rate is 3 percent on the first $5,000 of taxable income, 4 per- cent on the next $5,000, and 5 percent on taxable income over $10,000. Contact Mississippi State Tax Commission, P.O. Box 1033, Jackson MS 39215-1033. Phone: (601) 923-7000. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.mstc.state.ms.us MISSOURI: An individual domiciled in Missouri is considered a non-resident and is not liable for taxonMissouri income if the individual hasnopermanent residence inMissouri, has apermanent residence else- where and is not physically present in the state formore than 30 days during the tax year. Missouri calculates tax on a gradu- ated scale up to $9,000 of taxable income. Any taxable income over $9,000 is taxed at a rate of 6percent. File a returnyearlywith Form MO-NRI. For more information write: Individual IncomeTaxDivision, P.O. Box 2200, JeffersonCityMO65105-2200. Phone: (573) 751-3505. E-mail: income@dor.mo.gov Web site: www.dor.mo.gov MONTANA: Individuals domiciled in Montana are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. Montana’s tax rate for 2007 rises in six steps from 1 percent on taxable income under $2,500 toamaximumof 6.9percent on tax- able incomeover $14,900. See theWeb site for various deductions and exemptions, or write: Montana Department of Revenue, P.O. Box 5805, Helena MT 59604. Phone: (406) 444-6900. E-mail: Link through the Web site’s “Contact Us” tab. Web site: mt.gov/revenue NEBRASKA: Individuals domiciled in Nebraska are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. The 2007 individual income tax rates range from2.56percent toamaximumof $2,173 plus 6.84 percent on income over $54,000 for joint filers. Write: Department of Rev- enue, 301CentennialMall South, P.O. Box 94818, Lincoln NE 68509-4818. Phone (402) 471-5729. E-mail: Link through the Web site “Contact Us” page. Web site: www.revenue.state.ne.us NEVADA: Nevadadoes not taxperson- al income. There is a sales-and-use tax of between 6.5 and 7.75 percent, depending on the county, and an ad valoremperson- al and real property tax. Write: Nevada Department of Taxation, 1550 College 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 andno general sales tax. The state A F S A N E W S