South Dakota is located in the Midwestern United States. Ranches and farms cover greater than 90% of the state, making farming a central way of life for residents. In the late 1800s, discoveries of gold and growing railroad construction in South Dakota sparked an influx of settlers known as “The Great Dakota Boom.” South Dakota’s economy has consistently centered on agriculture because of its fertile soils and abundant grazing lands. Gambling and tourism have developed into a growing share of the state’s economic activity in recent years. Among the more popular destinations are the Badlands and the Black Hills, which feature Mount Rushmore. South Dakota is also recognized as one of the friendliest states for businesses with no taxes on personal income, capital gains, or corporate income.