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Tax Summary
- There is no South Dakota state income tax.
- The state sales tax is 4%. There may be additional local, city and use taxes levied as well.
- Senior citizens and the disabled may be eligible for a yearly refund of sales taxes.
- Personal and property taxes are the revenue source for school systems, counties and local governments.
- County assessors are in charge of tax assessment and collection with the exception of large corporations, which are overseen by the state Department of Revenue.
- There are a variety of property tax relief programs for the disabled and the elderly.
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