Kudos to the state lawmakers for getting some things right:
The Washington, D.C.-based Tax Foundation produces an annual report on the business tax climates of states. South Dakota is ranked first for the second straight year while North Dakota is 20th, up from 25th last year.
So, all you non-South Dakota businesspeople out there who still have cash, consider relocating or expanding your operations in South Dakota. We would appreciate it–and so would you.