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Sioux Falls is the largest city in South Dakota and is a great place to live, work, and raise a family. In fact, Forbes magazine named Sioux Falls as its best small city for business and careers for the eighth year in a row. CNN Money ranks Sioux Falls as one of the best places to live in its annual survey, citing the strength of its employment opportunities, quality of life, affordable housing, and top-notch health care facilities. Parent's magazine rated Sioux Falls as “the nation’s seventh best city environment in which to raise children.” Redbook magazine has said that Sioux Falls is in the top ten cities with the friendliest environment for working women. Business Week said that Sioux Falls is “one of the dazzling dozen pockets of prosperity.” South Dakota is also one of the seven states that does not have a state income tax. The City of Sioux Falls’ estimated population is 180,000. The Metropolitan Statistical Area (MSA) population is 250,250.