A less surprising result of the latest KELO-TV/Emerson College poll is most South Dakotas still oppose implementing a state income tax:
In our most recent poll, 875 voters were asked if South Dakota should consider an income tax to lower other taxes such as the sales and property tax. 71 percent of those asked said ‘no’ while 17 percent said ‘yes’ and 13 percent were unsure [Lauren Soulek, “Poll Shows Stances on Income Taxes, Sales Taxes,” KELO-TV, 2026.05.21].
I continue to marvel at South Dakotans’ stubborn resistance to the fairest possible tax, the one tied most directly to citizens’ ability to bear the burden of taxation. Exempt the basic cost of living—let people keep the cash they need to provide food, clothes, shelter, etc. for their households—tax income beyond those basic costs at percentages that increase as the ability to bear the burden increases. If your crops fail and you make barely enough to put diesel in the tractor and food on your own table, you pay zero tax. If you get a bumper crop and bumper prices, you pay 1 or 2 or 5% on your income past your justifiable expenses. If you’re stashing a billion dollars on Phillips Avenue and living off the interest, you pay 10 or 20% on the capital gains you shield in our state and maybe a nominal parking fee on your principal (right, Toby D?).
A progressive income tax would balance South Dakota’s tax burdens better than anything Larry Rhoden, Jon Hansen, and Dusty Johnson have floated this campaign season. But South Dakotans remain far from recognizing that fiscal argument.