South Dakota Rental / transient occupancy tax

Rental / transient occupancy tax in South Dakota

South Dakota imposes a 1.5% tourism tax on gross receipts of lodging establishments and other visitor businesses, in addition to sales tax. Statute text: "There is hereby imposed a tax of one and one-half percent on the gross receipts from any lodging establishment, campground, motor vehicle rental, visitor attraction, recreational equipment rental, recreational service, spectator event, and visitor-intensive business" (SDCL 10-45D-2).

Verified Source: SDCL 10-45D-2 · last checked 2026-10-16