The South Dakota Farmer and His Taxes

Needs and demands for public services are increasing in South Dakota. More services are being provided. These trends are nationwide and are likely to continue. The present problems of financing education and highways highlight this situation. South Dakota citizens are users of these services and are being called on to pay the increased costs of public services. Farmers as users of the public services want for their families the benefits of such items as education and improved roads. Thus, they as property owners and as buyers of taxable items have a real concern with the increasing tax burdens, especially at a time when farm income is declining. To better understand the tax situation as it affects farmers, it is helpful to consider the over-all public finance situation. Therefore, general information on public expenditures and receipts is given first. Then the effects on farmers are considered. The purpose of this publication is to provide information that will help citizens and officials to make decisions on tax policy. It is not intended to promote or discourage any particular policy or tax except as the factual material presented may reflect on its feasibility or equity and adequacy. Therefore, various alternatives are suggested and discussed