South Dakota and the 1099 contractor Question: Every State Pair
Which state taxes you if you live in or work in South Dakota. All 100 state pairs for 1099 contractors, with exemption forms and sources.
South Dakota at a glance
| South Dakota | |
|---|---|
| Taxes wages | No |
| Reciprocity partners | None |
| Convenience rule | No |
| Nonresident return | Not applicable |
| Credit for other-state tax | No income tax |
| Nonresident safe harbour | Not applicable |
| Local income tax | No |
| Revenue department | South Dakota Department of Revenue |
| Last verified |
Live in South Dakota — all 50 outbound pairs
You live in South Dakota. Pick the client in.
| Client in | Answer |
|---|---|
| Alabama | Client state only, if you work there |
| Alaska | No state income tax either side |
| Arizona | Client state only, if you work there |
| Arkansas | Client state only, if you work there |
| California | Client state only, if you work there |
| Colorado | Client state only, if you work there |
| Connecticut | Client state only, if you work there |
| Delaware | Client state only, if you work there |
| District of Columbia | Client state only, if you work there |
| Florida | No state income tax either side |
| Georgia | Client state only, if you work there |
| Hawaii | Client state only, if you work there |
| Idaho | Client state only, if you work there |
| Illinois | Client state only, if you work there |
| Indiana | Client state only, if you work there |
| Iowa | Client state only, if you work there |
| Kansas | Client state only, if you work there |
| Kentucky | Client state only, if you work there |
| Louisiana | Client state only, if you work there |
| Maine | Client state only, if you work there |
| Maryland | Client state only, if you work there |
| Massachusetts | Client state only, if you work there |
| Michigan | Client state only, if you work there |
| Minnesota | Client state only, if you work there |
| Mississippi | Client state only, if you work there |
| Missouri | Client state only, if you work there |
| Montana | Client state only, if you work there |
| Nebraska | Client state only, if you work there |
| Nevada | No state income tax either side |
| New Hampshire | No state income tax either side |
| New Jersey | Client state only, if you work there |
| New Mexico | Client state only, if you work there |
| New York | Client state only, if you work there |
| North Carolina | Client state only, if you work there |
| North Dakota | Client state only, if you work there |
| Ohio | Client state only, if you work there |
| Oklahoma | Client state only, if you work there |
| Oregon | Client state only, if you work there |
| Pennsylvania | Client state only, if you work there |
| Rhode Island | Client state only, if you work there |
| South Carolina | Client state only, if you work there |
| Tennessee | No state income tax either side |
| Texas | No state income tax either side |
| Utah | Client state only, if you work there |
| Vermont | Client state only, if you work there |
| Virginia | Client state only, if you work there |
| Washington | No state income tax either side |
| West Virginia | Client state only, if you work there |
| Wisconsin | Client state only, if you work there |
| Wyoming | No state income tax either side |
Client in South Dakota — all 50 inbound pairs
The work or the employer is in South Dakota. Pick where you live.
| Live in | Answer |
|---|---|
| Alabama | Home state only — estimated payments |
| Alaska | No state income tax either side |
| Arizona | Home state only — estimated payments |
| Arkansas | Home state only — estimated payments |
| California | Home state only — estimated payments |
| Colorado | Home state only — estimated payments |
| Connecticut | Home state only — estimated payments |
| Delaware | Home state only — estimated payments |
| District of Columbia | Home state only — estimated payments |
| Florida | No state income tax either side |
| Georgia | Home state only — estimated payments |
| Hawaii | Home state only — estimated payments |
| Idaho | Home state only — estimated payments |
| Illinois | Home state only — estimated payments |
| Indiana | Home state only — estimated payments |
| Iowa | Home state only — estimated payments |
| Kansas | Home state only — estimated payments |
| Kentucky | Home state only — estimated payments |
| Louisiana | Home state only — estimated payments |
| Maine | Home state only — estimated payments |
| Maryland | Home state only — estimated payments |
| Massachusetts | Home state only — estimated payments |
| Michigan | Home state only — estimated payments |
| Minnesota | Home state only — estimated payments |
| Mississippi | Home state only — estimated payments |
| Missouri | Home state only — estimated payments |
| Montana | Home state only — estimated payments |
| Nebraska | Home state only — estimated payments |
| Nevada | No state income tax either side |
| New Hampshire | No state income tax either side |
| New Jersey | Home state only — estimated payments |
| New Mexico | Home state only — estimated payments |
| New York | Home state only — estimated payments |
| North Carolina | Home state only — estimated payments |
| North Dakota | Home state only — estimated payments |
| Ohio | Home state only — estimated payments |
| Oklahoma | Home state only — estimated payments |
| Oregon | Home state only — estimated payments |
| Pennsylvania | Home state only — estimated payments |
| Rhode Island | Home state only — estimated payments |
| South Carolina | Home state only — estimated payments |
| Tennessee | No state income tax either side |
| Texas | No state income tax either side |
| Utah | Home state only — estimated payments |
| Vermont | Home state only — estimated payments |
| Virginia | Home state only — estimated payments |
| Washington | No state income tax either side |
| West Virginia | Home state only — estimated payments |
| Wisconsin | Home state only — estimated payments |
| Wyoming | No state income tax either side |
South Dakota in the other situations
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- South Dakota Department of Revenue — individual income taxaccessed 2026-08-07