SD's very favorable tax climateSD entirely eliminated certain taxes (e.g., inheritance tax forbidden by a 2001 constitutional amendment); estate tax is a "pickup" tax based on federal state tax exemption and is zero as of 2005. See http://www.sdreadytowork.com/DBISD/Startup/step9.aspalsohttp://www.alec.org/fileadmin/newPDF/South_Dakota.pdf
