South Dakota lodging tax on Airbnb
Verdict for South Dakota
- Airbnb collects
- State sales tax, municipal sales tax and the state tourism tax
- You may still owe
- Municipal gross receipts and other local lodging charges Airbnb may not collect; bookings made off Airbnb
Researched from Airbnb's South Dakota tax page (article 2329) and the South Dakota Department of Revenue. Conflict: Airbnb's page lists a 4.5% state sales tax, while the Department of Revenue's January 2026 lodging guide lists 4.2%; the government rate is shown. The same DOR guide shows 1% for tourism tax in one place, while the DOR tourism tax page says 1.5%. A non-English version of Airbnb's page mentions a 1% municipal gross receipts tax and separate rules for some tribal areas. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on lodging
Reported- Rate
- 4.2%
- Applies to
- Stays by transient guests of fewer than 28 consecutive days (Airbnb: reservations of 27 nights or fewer)
- Airbnb collects
- Yes
- Where to register
- Not listed
- Source
Municipal sales tax
Reported- Rate
- Varies by city (1% to 2%)
- Applies to
- Lodging inside a city that imposes a municipal sales tax
- Airbnb collects
- Yes
- Where to register
- Not listed
- Source
State tourism tax
Reported- Rate
- 1.5%
- Applies to
- Rental of sleeping accommodations to transient guests staying fewer than 28 consecutive days
- Airbnb collects
- Yes
- Where to register
- Not listed
- Source
Municipal gross receipts tax
Reported- Rate
- 1%
- Applies to
- Lodging inside a city that imposes the municipal gross receipts tax
- Airbnb collects
- Unknown
- Where to register
- Not listed
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on lodgingReported | 4.2% | Stays by transient guests of fewer than 28 consecutive days (Airbnb: reservations of 27 nights or fewer) | Yes | Not listed | |
| Municipal sales taxReported | Varies by city (1% to 2%) | Lodging inside a city that imposes a municipal sales tax | Yes | Not listed | |
| State tourism taxReported | 1.5% | Rental of sleeping accommodations to transient guests staying fewer than 28 consecutive days | Yes | Not listed | |
| Municipal gross receipts taxReported | 1% | Lodging inside a city that imposes the municipal gross receipts tax | Unknown | Not listed |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect South Dakota lodging taxes?
- Airbnb's South Dakota tax page says it collects state sales tax, municipal sales tax and the 1.5% tourism tax on reservations of 27 nights or fewer.
- Which stays are taxed in South Dakota?
- The South Dakota Department of Revenue says rentals to the same guest for 28 or more consecutive days are not subject to sales, use or tourism tax. It also treats renting a sleeping accommodation for ten or fewer days in a calendar year as a casual or occasional rental that is not taxable.
- Is there anything Airbnb might not collect?
- Some cities also impose a 1% municipal gross receipts tax on lodging. Airbnb's main page does not clearly say whether it collects this tax, so check with your city.
Sources
- Occupancy tax collection and remittance by Airbnb in South Dakota (Tier 1, Airbnb Help Center)
- Hotels, Motels and Campgrounds tax guide (January 2026) (Tier 1, South Dakota Department of Revenue)
- Tourism Tax (Tier 1, South Dakota Department of Revenue)
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This is general information, not tax advice. Check with your state or a tax professional before you file.