Tax Collection

Tax Collection: Simple, Fair, and Transparent

Out with the old, in with the efficient.

With the new Gross Receipts Tax (GRT), we’re leaving behind complicated, bloated property tax systems and replacing them with simple, clear, and efficient tax collection.

No more guesswork. No more bureaucratic waste. Just common sense.


🔥 Upcoming Action: Liberty Forum April 19th, 2025!

🗓️ April 19th @ 2:00 PM — Rapid City First Assembly
Join the movement. Get the facts. Help us end property taxes for good.

See all events ➔


How Does GRT Collection Work?

It’s Simple:

  • Businesses collect a small 2.5% tax on sales.
  • Farmers collect at a lower 1.5% rate.
  • Small businesses under $500,000 pay nothing.

No More Property Assessments:

  • No more confusing valuations or reassessments.
  • No more county tax offices draining your tax dollars.

Monthly Reporting:

  • Businesses report sales and pay GRT monthly or quarterly, just like existing sales tax.

Digital Simplicity:

  • Filing and payments are handled through South Dakota’s existing tax portal — quick, easy, online.

Who Collects GRT?

🏛️ State-Level Efficiency:

  • The South Dakota Department of Revenue collects GRT — no new collection agency needed.

🧩 Oversight by SD-DOGE:

  • Our watchdog, the South Dakota Department of Government Efficiency, ensures funds are properly collected and distributed.

💡 No Local Burden:

  • Local governments don’t need to collect or manage GRT. They simply receive their funds directly.

Built-In Protections

🛡️ Locked Rate:

  • 2.5% GRT, locked in law.
  • No increases without two-thirds voter approval.

💸 Surplus Returns:

  • If GRT collections exceed what’s needed, the surplus goes back to you.

🧩 Transparent Audits:

  • SD-DOGE provides public reporting and audits for full accountability.

🚫 No New Programs:

  • GRT funds are strictly limited to replacing property tax revenue.

What About Farmers, Ranchers, and Small Businesses?

🚜 Farmers & Ranchers:

  • Pay only 1.5% on goods sold — no taxes on land, equipment, or supplies.

🏪 Small Businesses:

  • Under $500,000 in sales? You pay nothing.

💼 Larger Businesses:

  • Pay a simple, predictable GRT based on sales.

This structure keeps South Dakota competitive, fair, and focused on growth.


Related Pages for Full Details

📋 See Main Tax Plan ➔

🗓️ See the 2-Year Plan ➔

💸 Where the Money Goes: GRT Plan ➔

🧩 Plain Text Constitutional Amendment ➔

Read the FAQ ➔

👥 Join the Movement ➔


Efficient, Fair, and Focused on You

With the GRT, South Dakota’s tax collection becomes simpler, faster, and more accountable.

No more complicated property tax bills. No more bloated bureaucracies. Just a straightforward, transparent system that works for everyone.

🚀 Let’s get this done, South Dakota!