South Dakota

What's New



By the Numbers

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