South Dakota
By the Numbers

South Dakota Below is a snapshot of key features of South Dakota's tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $4.0 billion
  • General Revenue as a Share of Income: 12.8%
  • Tax Revenue: $2.6 billion
  • Tax Revenue as Share of income: 8.2%
  • Personal Income Tax (Share of Tax Revenue): 0.0% (45 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 1.2 % ( 45 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 53.6 % ( 4 out of 51)
  • Property Tax (Share of Tax Revenue): 35.9 % ( 21 out of 51)
  • Other Taxes (Share of Tax Revenue): 6.8 % (18 out of 51)
Personal Income Tax Features (2012)
  • Range of Tax Rates: N/A
  • Standard Deduction: N/A
  • Personal Exemption: N/A
  • Dependent Exemption: N/A
  • Earned Income Tax Credit (EITC): None
  • No broad based personal income tax
Corporate Income Tax Features (2012)
  • Range of Tax Rates: N/A
  • Income Level at Which Top Rate Applies: N/A
  • Combined Reporting: N/A
  • Apportionment Factor (Payroll): N/A
  • Apportionment Factor (Property): N/A
  • Apportionment Factor (Sales): N/A
Sales Tax Features (2012)
  • State Sales Tax Rate: 4.00%
  • Average Local Sales Tax Rate: 1.40%
  • Average Combined State & Local Sales Tax Rate: 5.40%
  • State Sales Tax Treatment of Groceries: Taxed at regular rate with no offsetting relief
  • Local Sales Tax Treatment of Groceries: Taxed
  • Number of Services Taxed: 146 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: Full
  • Sales tax applies to digital goods and services
  • Sales tax holiday offered in 2013
Property Tax Features (2012)
  • Utilizes split rate system.
Other Tax & Revenue Features (2012)
  • Gasoline Tax Rate (per gallon): $0.22
  • Diesel Tax Rate (per gallon): $0.24
  • Cigarette Tax Rate (per pack): $1.53
  • Estate or Inheritance Tax: No
  • Net Lottery Sales Per Capita: $56 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: None
  • Tax Incidence Analysis Capability: None

Last Updated October 4, 2012

Sources & Glossary