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No South Dakota jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.
By state
Short-term rental taxes in South Dakota
What you charge guests, who remits it, and what you have to hold.
Step one of five
South Dakota is the layer that never changes.
Everything on this page applies right across South Dakota, wherever the property sits. That makes it the one part you can settle before you know the address.
The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.
Run your address for the other fourWhat South Dakota charges statewide
These apply across South Dakota. Counties and cities add their own on top, which is where the totals diverge.
| Tax | Rate | Applies to | Confidence | |
|---|---|---|---|---|
| State Sales TaxSouth Dakota Department of Revenue | 5.5% | Entire rental amount including cleaning fees and mandatory surcharges. | High | Source |
| State Tourism TaxSouth Dakota Department of Revenue | 1.5% | Entire rental amount including fees and surcharges. | High | Source |
Drawn from the South Dakota jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.
Does the platform collect it for you
Only the state sales and tourism taxes. County, municipal, and special district lodging or sales taxes are not included in the state statute and must be remitted separately by the owner or operator.
| Channel | What you charge | Who remits the state layer | Confidence | |
|---|---|---|---|---|
| AirbnbPlatform is merchant of record | 5.5% state sales tax plus 1.5% state tourism tax | The platform | High | Source |
| VrboYou are merchant of record | 5.5% state sales tax plus 1.5% state tourism tax | You do | Low | Unverified |
| Booking.comYou are merchant of record | 5.5% state sales tax plus 1.5% state tourism tax | You do | Low | Unverified |
| ExpediaYou are merchant of record | 5.5% state sales tax plus 1.5% state tourism tax | You do | Low | Unverified |
| GoogleYou are merchant of record | 5.5% state sales tax plus 1.5% state tourism tax | You do | Low | Unverified |
| WhimstayYou are merchant of record | 5.5% state sales tax plus 1.5% state tourism tax | You do | Low | Unverified |
| DirectYou are merchant of record | 5.5% state sales tax plus 1.5% state tourism tax | You do | Low | Unverified |
Still yours to charge: local sales tax, local lodging tax, special district taxes if applicable.
Questions owners ask about South Dakota
Does Airbnb collect taxes for short-term rentals in South Dakota?
Airbnb collects and remits the state sales tax (5.5%) and state tourism tax (1.5%) on all short-term rental bookings in South Dakota. Airbnb does not collect city, county, or district taxes, so owners must check local requirements separately.
SourceWhat is the state tax rate on short-term rentals in South Dakota?
Short-term rentals are subject to a 5.5% state sales tax and an additional 1.5% state tourism tax, for a total state-level rate of 7%. Local taxes may apply on top of the state rate.
SourceWhat counts as a short-term rental stay in South Dakota?
A stay of less than 28 consecutive days is considered a short-term rental and is taxable for both the state sales tax and state tourism tax. Longer stays are exempt from these state taxes.
SourceIs a state license or permit required for short-term rental hosts in South Dakota?
Short-term rental operators must register for a South Dakota sales tax license, which also covers the tourism tax. There is no separate state lodging permit, but the application is required before collecting and remitting tax.
SourceWhen are state tax returns due for South Dakota short-term rentals?
Monthly returns are due by the 20th day of the month following the reporting period. Low-volume operators may qualify for quarterly or annual filing, and a zero return is required if there were no rentals.
SourceAre long-term rental stays exempt from South Dakota state lodging taxes?
Yes, rentals of 28 consecutive days or longer are exempt from both the state sales tax and tourism tax. The exemption applies automatically based on the length of stay.
SourceDo I need to charge tax on cleaning fees for short-term rentals in South Dakota?
Yes, all fees and charges to the guest, including cleaning fees and mandatory surcharges, are subject to both the state sales tax and the tourism tax.
SourceIf I only host occasionally, do I still need to register and file for state taxes?
Yes, any rental of less than 28 consecutive days requires you to register and collect/remit state sales and tourism taxes, regardless of how often you host.
SourceDoes the marketplace facilitator law cover local taxes in South Dakota?
No, the marketplace facilitator law only requires collection and remittance of state-level sales and tourism taxes. Local city, county, or district taxes must be handled by the property owner or operator directly.
SourceAfter the research
Setting the rates takes an afternoon. Running the property never stops.
The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.
The work
How often
Channel tax settingsRates entered on each platform, direct included
Once
Pricing against the marketRates moved as comps, events and pace change
Daily
Guest messagingEnquiries, check-ins, problems at 2am
24/7
Listings and distributionContent, photos and settings across every channel
Ongoing
Turnovers and coordinationCleans, maintenance, the gaps between stays
Every checkout
Reviews and reputationFollow-up that earns the five star, disputes that do not
Every stay
We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in South Dakota is no harder for us to take on than one down the road from our last partner.
See how Corzly manages propertiesWe do not register, file or remit for you, and we are not tax professionals.
Rates and rules change. Confirm with the taxing authority before you rely on any figure here.