SnO₂ is a covalent compound, not an ionic compound. This means it doesn't form individual ions in the way that ionic compounds like NaCl do.

Here's why:

* Sn (Tin) and O (Oxygen) have a large electronegativity difference. This difference makes them form a strong covalent bond, where electrons are shared rather than fully transferred.

* SnO₂ has a network structure. The tin and oxygen atoms are arranged in a three-dimensional network with strong covalent bonds holding the structure together.

While we can *conceptually* talk about oxidation states, it's not accurate to describe SnO₂ as having individual ions like Sn⁴⁺ and O²⁻.