Does South Dakota have an inheritance tax?

No, South Dakota does not have an inheritance tax. The voters of South Dakota repealed the state inheritance tax effective July 1, 2001.

However, you should be aware that a person may be liable for state inheritance taxes imposed by another state if the person (1) changes their residency to a state with an inheritance tax prior to death; or (2) passes away owning real property in a state with an inheritance tax.