South Dakota
By the Numbers

South Dakota Below is a snapshot of key features of South Dakota's tax system. (Scroll Down)
Personal Income Tax Features (2015)
  • 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 (2015)
  • 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 (2015)
  • State Sales Tax Rate: 4.00%
  • Average Local Sales Tax Rate: 1.45%
  • Average Combined State & Local Sales Tax Rate: 5.45%
  • 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 2014
Property Tax Features (2015)
  • Utilizes split rate system.
Other Tax & Revenue Features (2015)
  • 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 January 13, 2015

Sources & Glossary