The Foreign Service Journal, February 2008

56 F OR E I GN S E R V I C E J OU R N A L / F E B R U A R Y 2 0 0 8 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 (Attn: Taxpayer Services), 500 Deaderick Street, 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 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 presence in the state. For 2007, Utah’s tax rate ranged in five steps fromaminimum of 2.3 percent on the first $1,000 of taxable income toamaximum6.98percent on tax- able income over $11,000 for married fil- ing jointly. In addition, for TaxYear 2007, a flat-tax option of 5.35 percent with lim- iteddeductions isnowalsoavailable. Write: Utah State Tax Commission, Taxpayer ServicesDivision, 210North1950West, 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 from 3.6 percent on Vermont taxable incomeunder $30,650 to amaximumof 9.5percent onVermont tax- able income over $336,550 formarried fil- ing jointly. Write: Vermont Department of Taxes, Taxpayer Services Division, 133 State Street, Montpelier 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 Virginia are considered residents and are subject to taxon their entire income regard- less of their physical presence in the state. Individuals domiciled elsewhere are also considered residents for tax purposes for the portion of any calendar year in which they are physically present in the state for 183 days or more. These individuals file using Form 760. In addition, Virginia requires non-residents to file Form 763 if their Virginia Adjusted Gross Income (which includes any federal salarypaiddur- ing time they are residing in Virginia) exceeds $7,000 for single filers, $14,000 for married filing jointly or $7,000 formarried filing separately. (These amounts will increase to $11,250 and $22,500 in Tax Years 2008 and2009, and slightlyhigher in subsequent years up to 2012.) Individual tax rates are: 2 percent on taxable income less than$3,000; $60plus 3percent on tax- able income between $3,000 and $5,000; $120 plus 5 percent on taxable income between$5,000and$17,000; and$720plus 5.75 percent on taxable income over $17,000. Write: Virginia Department of Taxation,OfficeofCustomer Services, P.O. Box 1115, Richmond VA 23218-1115. Phone: (804) 367-8031. E-mail: Link through the Web site’s “Contact Us” tab. Web site: www.tax.virginia.gov WASHINGTON: There is no state income tax andno tax on intangibles such as bank accounts, stocks and bonds. Sales tax ranges from7.2 to8.9percent, depend- ing on jurisdiction. Address:Washington State Department of Revenue, Taxpayer Services, P.O. Box 47478, Olympia WA 98504-7478. Phone: (360) 786-6100 or toll-free 1 (800) 647-7706. E-mail: Link through the Web site’s “ Contact Us” tab. Web site: www.dor.wa.gov WEST VIRGINIA: There is no tax lia- bility for out-of-state income if the individ- ual has no permanent residence in West Virginia, has a permanent residence else- where and spends no more than 30 days of the tax year in West Virginia. Filing a return is not required, but is recommend- ed to preserve domicile status. Filing of Form IT-140-NRis required for all income derived fromWest Virginia sources. Tax ratesbeginat $150plus4percent on income over $5,000 formarried filing separately, ris- ing in four steps to $2,775 plus 6.5 percent on income over $60,000 for joint filers. Write: Department of Tax and Revenue, Taxpayer Services Division, P.O. Box 3784, CharlestonWV 25337-3784. Phone: (304) 558-3333, or toll-free 1 (800) 982-8297. E-mail: wvtaxaid@tax.state.wv.us Web site: www.state.wv.us/taxdiv WISCONSIN: Individuals domiciled inWisconsin are considered residents and are subject to tax on their entire income regardless of where the income is earned. Wisconsin’s current tax rate ranges from 4.6percent on incomeup to$9,160 for sin- gle filers, to amaximumof $11,663.87plus 6.75 percent on income over $183,210 for joint filers. Write:WisconsinDepartment of Revenue, Individual Income Tax Assistance, P.O. Box 59, Madison WI 53785-0001. Phone: (608) 266-2486. E-mail: Use Web site “contact us” page and click on “Taxpayer Assistance.” Web site: www.dor.state.wi.us WYOMING: There is no state income tax andno tax on intangibles such as bank accounts, stocks or bonds. Sales tax ranges between 4 and 6 percent, depending on jurisdiction. Write:WyomingDepartment of Revenue, Herschler Building, 122West 25th St., Cheyenne WY 82002-0110. Phone: (307) 777-7961. E-mail: DirectorofRevenue@wy.gov Web site: revenue.state.wy.us A F S A N E W S