Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://dor.sd.gov
Tax Breakdown
4.5%
State Sales Tax
1.5%
Lodging / TOT
Est. Total Tax Burden~6%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Sales tax + tourism tax applies. Very permissive. Rapid City (Badlands/Mount Rushmore) and Black Hills are popular STR areas.
Major City Rules
2 cities tracked
Rapid City
Host Friendly
No STR-specific permit required
Deadwood
Host Friendly
Active gaming/tourism market, permissive
Housing Market Data — US Census ACS
ACS 5-Year 2022
396,623
Total Housing Units
11.5%
Vacancy Rate
68.4%
Owner-Occupied
31.6%
Renter-Occupied
13,825
Seasonal/Vacation Units
3.5%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.