State Tax in South Dakota

The Sunshine State does not levy any income on the residents. The great State of South Dakota collects four per cent Sales Tax and local subdivisions can levy additional taxes. South Dakotans are entitled to tax refunds for sales tax paid on food. This refund filing is also possible online.

South Dakotans pay 24 cents per gallon on gasoline and diesel. Tax law states that local Government bodies can levy an additional cent per gallon on gasoline and diesel in South Dakota in addition to the State Fuel Tax. The cigarette tax is $1.53 per pack of 20 cigarettes. The great State of South Dakota does not levy any inheritance tax.

Personal and Property Taxation Law in South Dakota

Schools, County Governments, and Municipalities depend on personal and property taxes for operating. The great State of South Dakota functions such that the responsibility for a running Government is 'local'. To keep these local bodies functioning South Dakotans find themselves taxed twice or more on their property. Basically, assessors assess the property tax for the year based on market value of the property being assessed. Due to the complicated tax system in South Dakota, taxpayers may file their appeals directly to the County Board of Equalization.

The Mount Rushmore State also offers a number of Property Tax Relief Programs. These programs offer relief generally to the disabled and to senior citizens of South Dakota.

South Dakota Department of Revenue and Regulation

Paul Kinsman presently holds the Office of Secretary of the Department of Revenue and Regulation in the great State of South Dakota. Governor Rounds appointed him in December 2006.   The Department of Revenue and Regulation has 11 divisions and three boards of commissions.

Stats for State Tax in South Dakota

In 2004 The State of South Dakota collected $ 852,000,000 in revenue. This equated to average revenue per capita of $ 1,105.23 for the State of South Dakota which is roughly 3.78 per cent. This places South Dakota at number 46 for the highest percentage of revenue collected per capita for 2004.