Core GRT Plan

Core GRT Plan Page – Locked as of April 20, 2025

📣 Core GRT Plan: Maximum Liberty Plan – 100% GRT at 5% Rate for South Dakota

💥 The Ultimate Tax Freedom Plan for South Dakotans

Locked in on April 20, 2025, the Core GRT Plan—part of the Maximum Liberty Plan (Plan 2)—is our foundational strategy to replace every single tax and fee in South Dakota with a simple 5% Gross Receipts Tax (GRT). This plan raises $3.6 billion to fund everything in the state, leaving $95.8 million extra for benefits, ensuring schools, local governments, and state services stay strong while giving South Dakotans the most tax freedom possible.

🎯 With this plan, you’ll fund your community—schools, local services, and state needs—while keeping more of your hard-earned money. That’s true liberty for all South Dakotans.

We’re not just cutting taxes—we’re rebuilding the system with freedom at its core.


🔍 What’s in the Core GRT Plan?

How It Works: The Numbers

The Core GRT Plan raises $3.6 billion with a 5% GRT on a $72 billion business revenue base—all the money businesses in South Dakota make from sales, services, farming, and tourism. Here’s the breakdown:

  • Current Taxes and Fees:
    • Sales Taxes: $2.097 billion (on $33.05 billion in 2023 taxable sales, South Dakota Retailers Association data).
    • Property Taxes: $1.6 billion (state-wide estimate, South Dakota Department of Revenue).
    • Other Fees (car tags, fishing licenses, etc.): $628.2 million.
    • Total Current Revenue: $3.5042 billion.
  • Core GRT Plan Revenue: $3.6 billion, leaving $95.8 million extra for benefits.

Analogy for Clarity: South Dakota’s money used to be a piggy bank with $3.5 billion in little jars—sales taxes, property taxes, and fees. Now, we use one big jar, the GRT, holding $3.6 billion, with $95.8 million extra—like finding spare coins in your pocket after filling the jar.

Where the Money Goes – Statewide Impact

  • 🏫 Schools: $960 million every year to keep schools strong across South Dakota, locked in by law—no cuts, from Sioux Falls to Harding County.
  • 🏙️ Local Governments: $1.5 billion for counties and cities statewide, funding schools, police, fire, and more in places like Rapid City, Aberdeen, and Watertown.
  • 🛠️ State Services: $1.14 billion for roads, healthcare, and other state needs across South Dakota.
  • 💰 Surplus: $95.8 million left over for special projects and rebates.

Analogy for Clarity: Picture the $3.6 billion as a big pizza with 36 slices ($100 million each). We give 9.6 slices to schools, 15 slices for all towns’ services, and 11.4 slices for state stuff like roads, leaving 1 slice for extra toppings like rebates.

What You Save and Special Benefits – Statewide

  1. 🚫 No More Property Taxes for Everyone
    • Save $1.6 billion state-wide, meaning $3,000-$5,000 per household—no more worrying about losing your home to tax bills.
  2. 💸 Lower Costs on Purchases
    • On a $40 purchase at any South Dakota store, the tax drops from $2.60 to $1.00, saving you $1.60 each time you shop, from Rapid City to Watertown.
  3. 🏡 Residency Rebates: In-State vs. Out-of-State
    • In-State Residents: Live in South Dakota for 6+ months, get a $200 rebate—$60 million for 300,000 residents, from the Black Hills to the eastern plains.
    • Out-of-State Owners: Those here less than 6 months don’t get the rebate, encouraging year-round residency to keep costs fair for locals.
    • Revenue Impact: $60 million fits within the $95.8 million surplus.
  4. 🏪 Small Business Exemptions
    • All Small Businesses: Businesses under $100,000 in sales are exempt, helping 39,150 businesses.
    • Veteran-Owned Businesses: Expanded exemption up to $200,000, supporting 2,900 businesses, costing $21.75 million.
    • Senior-Owned Businesses (65+): Exemption up to $150,000, supporting 7,954 businesses, costing $5.97 million.
  5. 🎖️ Military Exemptions
    • 100% GRT Exemption: Active-duty military and immediate family are exempt on business income, costing $4.78 million for 18,000 households (scaled to fit surplus).
    • Verification: Military members submit a DD-214 or active-duty ID, ensuring the exemption is secure.

Analogy for Clarity: This plan is a picnic where every South Dakota family keeps $3,000-$5,000 more, buys snacks cheaper, and gets $200 gift cards for staying. Lemonade stands get a break, and our military superheroes don’t pay the $5 fee, saving $4.78 million to honor their service.

🔧 How We’ll Get It Done – Statewide Action

  1. Secure the Budget with ZBB: Use Zero-Based Budgeting to justify every dollar of the $3.6 billion, ensuring efficiency across all state agencies.
  2. Add DOGE-SD Oversight: Public audits and citizen oversight for transparency in every county, from Pennington to Minnehaha.
  3. Get the Amendment on the Ballot: Collect 35,017 signatures by May 5, 2026, from voters across South Dakota for the November 2026 ballot.
  4. Mobilize South Dakotans Statewide: Weekly Facebook Live streams every Wednesday in April at 7 PM MDT, Q&A on May 3, 2025, at 7 PM MDT, engaging communities from Sioux Falls to the Black Hills.

Analogy for Clarity: Our plan is like setting up a statewide picnic: check the basket with ZBB, let everyone peek inside with DOGE-SD, get 35,017 friends from all over to sign up, and rally at picnic meetings from east to west!

🛡️ Let’s Shape It Together

We’re working on more details to make this plan even better. Join our next Facebook Live Q&A on May 3, 2025, at 2:00 PM to share your thoughts and help us make the Maximum Liberty Plan the best for all South Dakotans.

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