The Foreign Service Journal, February 2009

F E B R U A R Y 2 0 0 9 / F O R E I G N S E R V I C E J O U R N A L 49 A F S A N E W S tween $10,000 and $40,000; and $2,200 plus 8.5 percent of excess over $40,000. Write: Office of Tax and Revenue, 941 N. Capitol St. NE, 1st Floor, Washington DC 20002. Phone: (202) 727-4TAX (4829). E-mail: ocfo@dc.gov Web site: www.cfo.dc.gov/cfo FLORIDA: Florida does not impose personal income, inheritance or gift taxes. Beginning in Tax Year 2007, individuals, married couples, personal representatives of estates, and businesses were no longer required to file an annual intangible per- sonal property tax return reporting their stocks, bonds, mutual funds, money mar- ket funds, shares of business trusts and un- secured notes. Florida imposes a state sales tax and a use tax of 6 percent. Counties impose further taxes from 0.5 to 1.5 per cent. Write: Taxpayer Services, Florida De- partment of Revenue, 5050 W. Tennessee St., Bldg. L, Tallahassee FL 32399-0112. Phone: toll-free 1 (800) 352-3671, or (850) 488-6800. E-mail: Link throughWeb site. Go to “Taxes,” then “Tax Information,” then “Questions?” Web site: http://dor.myflorida.com/dor/ GEORGIA: Individuals domiciled in Georgia are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. Georgia has a graduated tax rate ris- ing to a maximum of 6 percent of taxable income of $10,000 and above for joint married filers and $7,000 for single filers. Write: Georgia Department of Revenue, Taxpayer Services Division, 1800 Century Blvd. NE, Atlanta GA 30345-3205. Phone: (404) 417-4477. E-mail for questions: taxpayer.services@dor.ga.gov E-mail for forms: taxforms@dor.ga.gov Web site: www.etax.dor.ga.gov/ HAWAII: Individuals domiciled in Hawaii are considered residents and are subject to tax on their entire income re- gardless of their physical presence in the state. For 2008, Hawaii’s tax rate ranges in eight steps from1.4 percent to amaximum of 8.25 percent for taxable income over $48,000 for single filers and $96,000 for married filing jointly. Write: OahuDistrict Office, Taxpayer Services Branch, P.O. Box 259, Honolulu HI 96809-0259. Phone: toll-free 1 (800) 222-3229, or (808) 587-4242. E-mail: Taxpayer.Services@hawaii.gov Web site: www.state.hi.us/tax IDAHO: Individuals domiciled in Idaho for an entire tax year are considered residents and are subject to tax on their en- tire income. Idaho’s tax rate rises in eight steps from a minimum of 1.6 percent to a maximumof 7.8 percent on Idaho taxable income of $100,000 or more. However, you are considered a non-resident if: 1) you are an Idaho resident who lived out- side of Idaho for at least 445 days in a 15- month period; and 2) after satisfying the 15-month period, you spent fewer than 60 days in Idaho during the year; and 3) you did not have a personal residence in Idaho for yourself or your family during any part of the calendar year; and 4) you did not claim Idaho as your federal tax home for deducting away-from-home expenses on