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Government Information: Taxes

guide to federal, state, local and international government information resources

South Dakota Taxes

The state of South Dakota does not have an individual income tax. Other tax responsibilities may apply, such as business, property, special and motor fuel taxes. Information can be found at the South Dakota Department of Revenue

Tax Books

Federal Income Tax

The Internal Revenue Service, a bureau of the Department of the Treasury, serves as the tax administrator for the United States.

The IRS Mission:
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

The United States Congress passes tax laws and requires taxpayers to comply. The IRS role is to enforce the law while assisting taxpayers with the tax law with compliance.

Statutory Authority

Article 1, Section 8 of the Constitution of the United States grants Congress the "power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States".

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

Federal tax forms for individuals and businesses can be found at

South Dakota Deparment of Revenue

State Income Taxes

Wyoming Taxes

The state of Wyoming does not have an individual or corporate income tax. Other taxes, such as excise, mineral and property taxes do apply. Information is available from the Wyoming Department of Revenue at

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