What is the South Dakota state lodging tax rate?

4.5% statewide. South Dakota applies 4.5% state sales tax to lodging year-round plus a 1.5% state tourism tax that runs seasonally (June through September) on lodging in tourism districts. Cities can add a municipal gross receipts tax of up to 1% on lodging — Sioux Falls and Rapid City are at 1%. Airbnb collects state sales tax under a voluntary agreement; Vrbo does not have an SD agreement, so Vrbo bookings require host registration with the Department of Revenue. Tourism tax season is fixed and worth automating in your booking-export workflow.

Do Airbnb and Vrbo collect South Dakota lodging tax for me?

Airbnb collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in South Dakota?

Cities and counties may add 0% to 4% on top of the state rate.

Where can I see the official source?

The authoritative source is the South Dakota Department of Revenue at https://dor.sd.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

South Dakota Lodging Tax Calculator

How South Dakota lodging tax works

South Dakota stacks three layers on lodging stays: a 4.5% state sales tax, a 1.5% statewide tourism tax (in effect May 1 through September 30 only), and a municipal gross receipts tax of up to 2% added by cities. Combined effective rates run 6% to 8% in winter and 7.5% to 9.5% during the May–September tourism-tax season. Top STR markets:

Black Hills corridor — Custer, Hill City, Keystone, Rapid City — 4.5% state + 1.5% tourism (seasonal) + 2% municipal = 8% effective in winter, 9.5% May–September. Sturgis Rally Week ADRs are the single highest revenue event in the SD calendar.
Custer State Park area — same stack; ~9.5% in summer.
Sioux Falls (Minnehaha County) — 4.5% state + 1.5% tourism (seasonal) + 2% municipal = same 8%/9.5% split. Largest year-round STR market in the state.
Deadwood — 4.5% state + 1.5% tourism + 2% municipal = ~9.5% summer. Plus separate Deadwood gaming tax on certain stays.

Stays of 28 consecutive nights or longer are exempt from state and municipal sales tax on lodging.

The seasonal tourism tax (May 1 – September 30)

This is the distinctive feature of the SD stack. The 1.5% statewide tourism tax only applies to bookings whose stay dates fall within May 1 through September 30. A booking with mixed dates (e.g., April 28 to May 3) is prorated. Hosts should verify the platform is applying this correctly on shoulder-season bookings.

Platform collection

Airbnb collects and remits the 4.5% state sales tax, the 1.5% seasonal tourism tax, AND most municipal sales taxes under a marketplace facilitator agreement with the South Dakota Department of Revenue. Vrbo does not have a current statewide marketplace agreement in South Dakota — Vrbo hosts handle the full stack themselves.

What this means in practice

Airbnb hosts — full stack typically handled. Verify the tourism tax appears on summer bookings.
Vrbo or direct-booking hosts — register with the SD Department of Revenue for sales tax license; file monthly. Also handle the seasonal tourism tax window manually.
Sturgis Rally Week — ADR can spike 10–20x normal; tax dollars scale to match. Many hosts only operate during this week.
28+ night stays — exempt from state and municipal lodging tax.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local add-on rate. Black Hills towns (Custer, Hill City, Keystone, Rapid City, Deadwood) and Sioux Falls all run 2% municipal. Add 1.5% for May–September stays.
The result shows the effective rate, total tax, and the guest line item.

Source: South Dakota Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA before filing.