SD is playing the shell game this year. Proposing a big property tax cut, but raising sales tax. The sell is that visitors will pay more of a share than they do now. I’ll pay the same just more spread out.
Exemptions are bullshit. If I’m in construction, I pay sales and excise tax on everything, including all my building products (inputs to my product). But if I grow crops, I’m exempt from tax on nearly all my inputs. If I’m tribal I don’t pay excise on a new vehicle. The playing field should be even, not tilted to give an advantage to some and none to others.
Cleaning up spending needs to be done. At the state level the fat is far less than federal. But it’ll be a mess.