![north carolina tax competitiveness North Carolina tax reform North Carolina business tax reform](https://taxfoundation.org/wp-content/uploads/2020/10/charlotte-north-carolina-e1625578144858-300x200.jpeg)
South Dakota Tax Rates, Collections, and Burdens
How does South Dakota’s tax code compare? South Dakota does not have an individual income tax. South Dakota also does not have a corporate income tax. South Dakota has a 4.20 percent state sales tax rate and an average combined state and local sales tax rate of 6.11 percent. South Dakota has a 1.01 percent effective property tax rate on owner-occupied housing value.
South Dakota does not have an estate tax or inheritance tax. South Dakota has a 30 cents per gallon gas tax rate and a $1.53 cigarette excise tax rate. The State of South Dakota collects $4,619 in state and local tax collections per capita. South Dakota has $7,398 in state and local debt per capita and has a 100 percent funded ratio of public pension plans. Overall, South Dakota’s tax system ranks 2nd on our 2024 State Business Tax Climate Index.
Each state’s tax code is a multifaceted system with many moving parts, and South Dakota is no exception. The first step towards understanding South Dakota’s tax code is knowing the basics. How does South Dakota collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures 2024: How Does Your State Compare?
State Tax Data
Individual Taxes
Business Taxes
Sales Taxes
All Related Articles
![north carolina tax competitiveness North Carolina tax reform North Carolina business tax reform](https://taxfoundation.org/wp-content/uploads/2020/10/charlotte-north-carolina-e1625578144858-300x200.jpeg)
![](https://taxfoundation.org/wp-content/uploads/2020/10/biden-555555555555-linkedin-300x157.jpeg)
Top Rates in Each State Under Joe Biden’s Tax Plan
President Joe Biden’s tax plan would yield combined top marginal state and local rates in excess of 60 percent in three states: California, Hawaii, and New Jersey (also New York City).
4 min read![](https://taxfoundation.org/wp-content/uploads/2020/10/state-and-local-ballot-measures-twitter-01-300x168.png)
State and Local Tax Ballot Measures to Watch on Election Day 2020
Here are the state tax ballot measures to watch on Election Day 2020. Explore the most notable 2020 state tax ballot measures in 15 states.
4 min read![marijuana tax gross receipts tax](https://taxfoundation.org/wp-content/uploads/2018/03/AdobeStock_99457215-e1522094656602-300x200.jpeg)
Voters in Four States to Vote on Recreational Marijuana
Legalizing recreational marijuana is a hot topic in many states where the state budgets are in disarray because of the coronavirus pandemic and new revenue sources are being sought.
7 min read![How have your state's tax revenues changed in FY 2020 compared to FY 2019? State revenue collections beat state revenue expectations in FY 2020 despite coronavirus pandemic and economic downturn](https://taxfoundation.org/wp-content/uploads/2020/09/How-have-your-states-tax-revenues-changed-since-FY-2019-01-300x255.png)
New Census Data Shows States Beat Revenue Expectations in FY 2020
State tax revenue collections were down 5.5 percent in FY 2020, driven by a dismal final quarter (April through June) as states began to feel the impact of the COVID-19 pandemic. While these early losses are certainly not desirable, they are manageable and far better than many feared.
16 min read![California](https://taxfoundation.org/wp-content/uploads/2018/09/California-300x200.jpg)
April 2nd Evening State Tax Update
California extends tax filing and payment deadline to July 31 for a broad spectrum of business taxes as Virginia keeps May 1st tax filing deadline.
4 min read![](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___UI-tracker-front-page-03-e1585584299864-300x158.png)
A Visual Guide to Unemployment Benefit Claims
Another 1.4 million Americans filed initial regular unemployment benefit claims, the eleventh week of a decline in the rate of new claims, but still among the highest levels in U.S. history. The total number of new and continued claims now stands at 19.3 million, a marked decline from the peak of 24.9 million a month ago.
7 min read![2020 state tax data, facts and figures 2020 tax foundation](https://taxfoundation.org/wp-content/uploads/2020/02/Facts-and-Figures-front-page-2020-01-300x180.png)
Facts and Figures 2020: How Does Your State Compare?
Our updated 2020 edition of Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
1 min read![trends in state tax policy, 2019 state tax trends](https://taxfoundation.org/wp-content/uploads/2017/12/AdobeStock_53050132-e1529345716705-300x186.jpeg)
Tax Trends at the Dawn of 2020
From remote sales tax collection to taxes on marijuana and vaping products, we recap the top state tax trends from 2019 and break down which ones you should watch for in 2020.
38 min read![Facts & Figures 2019: How does your state compare?](https://taxfoundation.org/wp-content/uploads/2019/03/FF-square-02-01-300x285.png)
Facts and Figures 2019: How Does Your State Compare?
Our updated 2019 edition of Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
1 min read