South Dakota Prohibit Income Tax Amendment (1990)

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South Dakota Amendment C (1990) was a measure relating to the imposition of an income tax. It failed with 119,037 votes opposed.

Text of measure

At the present time, Article XI, Section 2 of the South Dakota Constitution permits the Legislature to enact an income tax. This amendment would prohibit enactment of an income tax by the Legislature unless the revenue generated is dedicated to fund elementary and secondary education and to provide a replacement for taxes on real property. In addition, no personal or corporate income tax adopted by the Legislature would become effective until it was approved by a majority of those voting on the issue at a general or special statewide election.[1]


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I&R Institute ballot measure database for South Dakota