flip a coin really. Anywhere along I-29 would be fine. If you want more scenery you could try the twin cities or La Crosse, WI, Madison, WI.
Here are the income tax rates, keeping in mind south dakota taxes grocery items while states with state income taxes usually do not.
http://www.bankrate.com/finance/taxe...our-state.aspx
North Dakota For single taxpayers: (quite low)
-- 1.51 percent on the first $34,500 of taxable income.
-- 2.82 percent on taxable income between $34,501 and $83,600.
South Dakota: None (very low)
Nebraska For single taxpayers: (not so bad)
-- 2.56 percent on the first $2,400 of taxable income.
-- 3.57 percent on taxable income between $2,401 and $17,500.
-- 5.12 percent on taxable income between $17,501 and $27,000.
-- 6.84 percent on taxable income of $27,001 and above.
Kansas For single taxpayers, they are: (meh)
-- 3.5 percent on the first $15,000 of taxable income.
-- 6.25 percent on taxable income between $15,001 and $30,000.
-- 6.45 percent on taxable income of $30,001 and above.
Minnesota For single taxpayers: (quite high, imo)
-- 5.35 percent on the first $23,100 of taxable income.
-- 7.05 percent on taxable income between $23,101 and $75,890.
-- 7.85 percent on taxable income of $75,891 and above.
There are people who work where I work that commute from and live just over the MN border which to me is a bit silly. Huge chunk of change disappearing yearly.... about $2650 if they don't work much overtime, going up from there. Look up the sales tax info on the site to see MN has the highest sales taxes.