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South Dakota Form 2106-EZ: What You Should Know

Kansas, Oklahoma and Montana, but lower than North Dakota, Wisconsin, Nebraska, Ohio and Indiana. South Dakota has had a state income tax since 1897. The state is ranked #4 in the U.S. for business tax revenue. Tax and license collection are the primary functions of the South Dakota Board of Commissioners of Taxes. The South Dakota Franchise Tax Board is administered by the South Dakota Department of Revenue. The Board is responsible for the administration of the South Dakota Franchise Tax Act and the South Dakota Franchise Taxation Code. The South Dakota County Tax Board is responsible for administering county taxes and for the collection of certain taxes, including tax on real property. The county tax code is the official tax code of the state of South Dakota and the County Tax Board is responsible for its enforcement.

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