Chapter · South Dakota
§ South Dakota SD
Four frequently-searched legal facts about South Dakota, current as of 2026. Each should be verified against the state's official site before you rely on it.
§ 1 Personal income tax. No state income tax
Wages are not taxed by the state.
§ 2 Statewide sales tax. Statewide sales tax applies
A statewide sales tax applies; local add-ons often raise the combined rate.
§ 3 Right-to-work. Right-to-work state
Employees cannot be required to join or pay a union as a condition of employment.
§ 4 Cannabis. Medical only
Medical program active; recreational measures have not stuck.
Note. Not legal advice. This is a high-level summary that can go out of date and omits local rules and conditions. Check the state's official government website or ask a licensed attorney before acting.