<P> The Governor of South Dakota occupies the executive branch of the state government . The current governor is Dennis Daugaard, a Republican from Garretson . The state constitution gives the governor the power to sign into law or veto bills passed by the state legislature, to serve as commander - in - chief of the South Dakota National Guard, to appoint a cabinet, and to commute criminal sentences or to pardon those convicted of crimes . The governor serves for a four - year term, and may not serve more than two consecutive terms . </P> <P> The state legislature is made up of two bodies, the Senate, which has 35 members, and the House of Representatives, with 70 members . South Dakota is divided into 35 legislative districts, with voters electing two representatives and one senator per district . The legislature meets for an annual session which begins on the second Tuesday in January and lasts for 30 days; it also meets if a special session is called by the governor . </P> <P> The judicial branch is made up of several levels . The state supreme court, with four justices and a chief justice, is the highest court in the state . Below the supreme court are the circuit courts; 41 circuit judges serve in seven judicial circuits in the state . Below the circuit courts are the magistrate courts, which deal with more minor criminal and civil actions . </P> <P> As of 2005, South Dakota has the lowest per capita total state tax rate in the United States . The state does not levy personal or corporate income taxes, inheritance taxes, or taxes on intangible personal property . The state sales tax rate is 4.5 percent . Various localities have local levies so in some areas the rate is 6 percent . The state sales tax does not apply to sales to Indians on Indian reservations, but many reservations have a compact with the state . Businesses on the reservation collect the tax and the state refunds to the Indian Tribes the percentage of sales tax collections relating to the ratio of Indian population to total population in the county or area affected . Ad valorem property taxes are local taxes and are a large source of funding for school systems, counties, municipalities and other local government units . The South Dakota Special Tax Division regulates some taxes including cigarette and alcohol - related taxes . </P>

When does it start getting cold in south dakota