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South Dakota: Corporations

Tax Rate (2012)
Corporate Marginal Income Tax Rate	None
Individual Income Tax Rate	None
Sales Tax Rate	4%

Business Tax Climate Index Rankings (2011)
Business Tax Climate Index	1
Corporate Tax Index Rank	1
Individual Income Tax Index Rank	1
Sales Tax Index Rank	25
Unemployment Insurance Tax Index Rank	36
Property Tax Index Rank	13

Sources:
Tax Foundation (2011)

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