Welcome to FindLaw's South Dakota Tax Laws section, with up-to-date information for taxpayers in the For most Americans, mid-April means that state and federal taxes are due. But South Dakota residents need only file for federal income taxes, since the state does not collect income tax. However, residents of the Mount Rushmore State are still on the hook for retail sales tax, use tax, and extra taxes on items such as cigarettes, liquor, and gasoline. This section also explores the similar crimes of tax fraud and tax evasion, in addition to probate tax. Click on a link below to learn more about South Dakota's tax laws.