{
  "batch": "6730-south-dakota-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r6730_south_dakota_state_creator_tax_deductions_6730_south_dakota_state_creator_tax_deductions_no_inc",
      "category": "Business",
      "title": "No state individual income tax",
      "summary": "South Dakota does not impose a state individual income tax.",
      "body": "South Dakota does not impose a state individual income tax.\n\nWhat South Dakota Department of Revenue actually says:\n\n“South Dakota is one of seven states that does not impose a state income tax.”",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/individuals/taxes/",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "South Dakota is one of seven states that does not impose a state income tax.",
      "volatility": "medium",
      "from_batch": "6730-south-dakota-state-creator-tax-deductions",
      "subject": "SD Department of Revenue: individual taxes",
      "topic": "No state individual income tax",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6730_south_dakota_state_creator_tax_deductions_6730_south_dakota_state_creator_tax_deductions_no_corp",
      "category": "Business",
      "title": "SD Department of Revenue: business taxes: No corporate income tax",
      "summary": "South Dakota does not impose a corporate income tax.",
      "body": "South Dakota does not impose a corporate income tax.\n\nWhat South Dakota Department of Revenue actually says:\n\n“South Dakota does not impose a corporate income tax.”",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/businesses/taxes/",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "South Dakota does not impose a corporate income tax.",
      "volatility": "medium",
      "from_batch": "6730-south-dakota-state-creator-tax-deductions",
      "subject": "SD Department of Revenue: business taxes",
      "topic": "No corporate income tax",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6730_south_dakota_state_creator_tax_deductions_6730_south_dakota_state_creator_tax_deductions_homeoffice",
      "category": "Business",
      "title": "SD Department of Revenue: individual taxes: State home-office deduction",
      "summary": "There is no South Dakota individual income tax return on which a home-office, Section 179 or self-employed health-insurance deduction could be claimed.",
      "body": "There is no South Dakota individual income tax return on which a home-office, Section 179 or self-employed health-insurance deduction could be claimed.\n\nWhat South Dakota Department of Revenue actually says:\n\n“South Dakota is one of seven states that does not impose a state income tax.”\n\nNote: ABSENCE RECORD (inferred from an index/listing or page that does not mention it, not from operative text). Inferred from the DOR statement that there is no state income tax; the DOR pages do not discuss these federal deductions. Federal treatment is outside this state-law-only return.",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/individuals/taxes/",
      "last_verified": "2026-10-17",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "South Dakota is one of seven states that does not impose a state income tax.",
      "volatility": "medium",
      "from_batch": "6730-south-dakota-state-creator-tax-deductions",
      "subject": "SD Department of Revenue: individual taxes",
      "topic": "State home-office deduction",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6730_south_dakota_state_creator_tax_deductions_6730_south_dakota_state_creator_tax_deductions_allowance",
      "category": "Business",
      "title": "SDCL 10-45-27.2: Sales tax collection allowance",
      "summary": "A licensee who files and pays on time gets a credit of 1.5% of the tax due, capped at $70 per return period.",
      "body": "A licensee who files and pays on time gets a credit of 1.5% of the tax due, capped at $70 per return period.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“a credit equal to one and one-half percent of the gross amount of the tax due. However, the credit may not exceed seventy dollars per return period.”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/10-45-27.2.html",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "a credit equal to one and one-half percent of the gross amount of the tax due. However, the credit may not exceed seventy dollars per return period.",
      "volatility": "low",
      "from_batch": "6730-south-dakota-state-creator-tax-deductions",
      "subject": "SDCL 10-45-27.2",
      "topic": "Sales tax collection allowance",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6730_south_dakota_state_creator_tax_deductions_6730_south_dakota_state_creator_tax_deductions_baddebtdor",
      "category": "Business",
      "title": "SD Department of Revenue: sales tax accounting: Bad debt on accrual basis",
      "summary": "On the accrual basis a retailer pays tax even if not paid by the customer, but may deduct bad debts written off for federal income tax purposes.",
      "body": "On the accrual basis a retailer pays tax even if not paid by the customer, but may deduct bad debts written off for federal income tax purposes.\n\nWhat South Dakota Department of Revenue actually says:\n\n“Bad debts you write off as uncollectible in your books and records and are eligible to be deducted for federal income tax purposes.”",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/businesses/taxes/sales-use-tax/",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "Bad debts you write off as uncollectible in your books and records and are eligible to be deducted for federal income tax purposes.",
      "volatility": "low",
      "from_batch": "6730-south-dakota-state-creator-tax-deductions",
      "subject": "SD Department of Revenue: sales tax accounting",
      "topic": "Bad debt on accrual basis",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6730_south_dakota_state_creator_tax_deductions_6730_south_dakota_state_creator_tax_deductions_resale",
      "category": "Business",
      "title": "SDCL 10-45-1: Sale for resale excluded from retail sale",
      "summary": "'Retail sale' means a sale for any purpose other than resale; purchases for resale are outside the retail-sale tax.",
      "body": "'Retail sale' means a sale for any purpose other than resale; purchases for resale are outside the retail-sale tax.\n\nWhat South Dakota Legislature (South Dakota Codified Laws) actually says:\n\n“\"Retail sale\" or \"sale at retail,\" any sale, lease, or rental for any purpose other than for resale,”",
      "source_type": "official",
      "source_link": "https://sdlegislature.gov/api/Statutes/10-45-1.html",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "South Dakota Legislature (South Dakota Codified Laws)",
      "evidence_quote": "\"Retail sale\" or \"sale at retail,\" any sale, lease, or rental for any purpose other than for resale,",
      "volatility": "low",
      "from_batch": "6730-south-dakota-state-creator-tax-deductions",
      "subject": "SDCL 10-45-1",
      "topic": "Sale for resale excluded from retail sale",
      "applies_to_country": "US",
      "applies_to_scope": "SD",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6730_south_dakota_state_creator_tax_deductions_sd_no_income_tax",
      "category": "Business",
      "title": "South Dakota: money.tax",
      "summary": "South Dakota does not impose a state income tax.",
      "body": "South Dakota does not impose a state income tax.\n\nWhat South Dakota Department of Revenue actually says:\n\n“South Dakota is one of seven states that does not impose a state income tax.”\n\nNote: No state income tax means no state-level home-office, equipment-depreciation/Section-179, or self-employed health-insurance premium deduction adjustments exist on the state return. Federal treatment noted in notes only, not as a record.",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/individuals/taxes/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "South Dakota is one of seven states that does not impose a state income tax.",
      "volatility": "low",
      "from_batch": "6730-south-dakota-state-creator-tax-deductions",
      "subject": "South Dakota",
      "topic": "money.tax",
      "applies_to_country": "us-sd",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6730_south_dakota_state_creator_tax_deductions_sd_no_inheritance_tax",
      "category": "Business",
      "title": "South Dakota: money.tax",
      "summary": "South Dakota does not have an inheritance tax or estate tax.",
      "body": "South Dakota does not have an inheritance tax or estate tax.\n\nWhat South Dakota Department of Revenue actually says:\n\n“South Dakota does not have an inheritance tax. The voters of South Dakota repealed the state inheritance tax effective July 1, 2001.There is also no estate tax.”",
      "source_type": "official",
      "source_link": "https://dor.sd.gov/individuals/taxes/",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Dakota Department of Revenue",
      "evidence_quote": "South Dakota does not have an inheritance tax. The voters of South Dakota repealed the state inheritance tax effective July 1, 2001.There is also no estate tax.",
      "volatility": "low",
      "from_batch": "6730-south-dakota-state-creator-tax-deductions",
      "subject": "South Dakota",
      "topic": "money.tax",
      "applies_to_country": "us-sd",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-sd"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}