Short-Term Rental Regulations in South Dakota

State Overview
No statewide STR preemption; cities and counties (e.g., Pennington County, Deadwood, Spearfish) set their own licensing and zoning rules. A 2024 bill (HB 1149) that touched on statewide STR regulation died in committee on a 7-5 vote. The state imposes a 4.2% + 1.5% State Sales Tax + Statewide Tourism Tax (on lodging) in addition to any local taxes.

Cities in South Dakota

City Permit Tax Rate Day Limit Primary Res.
Deadwood ✓ Required 8.7% + $2/night No limit No →
Rapid City ✓ Required 8.7% No annual cap · per-stay limit No →

South Dakota's STR Landscape

South Dakota does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 4.2% + 1.5% State Sales Tax + Statewide Tourism Tax (on lodging) in addition to local taxes.

Regulation varies significantly across cities. Tax rates vary from 8.7% + $2/night to 8.7%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city