South Dakota

State Sales Tax: 4% (prescription drugs exempt); municipalities may add up to an additional 2%. Residents who are age 65 and older and have a yearly income of under $9,750 (single) or in a household where the total income was under $12,750 are eligible for a sales tax refund.
Gasoline Tax: :* 24 cents/gallon
Diesel Fuel Tax: * 24 cents/gallon
Cigarette Tax: $1.53 cents/pack of 20

Property Taxes

Property is assessed at 85% of market value between counties. Assessors determine the market value of property by using a combination of the following three approaches: (1) Cost approach whereby the assessor estimates the cost of replacing the property (structures), reduces that amount by its age (depreciation) and adds the value of the land. (2) Market approach whereby the assessor compares the subject property to like properties that have recently been sold. (3) Income approach in whereby the assessor uses the value of the projected income from a property to determine its value.
Property taxes are assessed and collected by local government entities. A tax freeze and/or municipal property tax reduction is available for seniors age 65 and older, and disabled persons. Single homeowners 66 and older who earn $9,750 or less can get a refund of up to 35% of taxes paid. Multi-person households headed by someone 66 and older, where the combined income is $12,7500 or less, are eligible for a refund of up to 55% of taxes paid. The state has several other tax relief programs. For details, click here. For more information, call 800-829-9188.

There is no inheritance tax and the estate tax is limited and related to federal estate tax collection.
For further information, visit the South Dakota Department of Revenue site or call 800-829-9188.
* Tax rates to do not include local option tax of 1 cent.