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    Occupancy tax collection and remittance by Airbnb in South Dakota

    State of South Dakota

    Guests who book Airbnb listings that are located in South Dakota will pay the following taxes as part of their reservation:

    • South Dakota Sales Tax: 4.5% of the listing price including any cleaning fees, for reservations 27 nights or shorter. For detailed information, visit the South Dakota Department of Revenue Business Tax Division website.
    • Municipal Sales Tax: The municipal sales tax rates vary by municipality. The rate is typically 1%-2% of the listing price including any cleaning fees, for reservations 27 nights or shorter. For detailed information, visit the South Dakota Department of Revenue Business Tax Division website.
    • Municipal Gross Receipts Tax: 1% of the listing price including any cleaning fees, for reservations 27 nights or shorter. For detailed information, visit the South Dakota Department of Revenue Business Tax Division website.
    • Tourism Tax: 1.5% of the listing price including any cleaning fees, for reservations 27 nights or shorter. For detailed information, visit the South Dakota Department of Revenue Business Tax Division website.
    • Special Jurisdictions Taxes: in lieu of the South Dakota Sales Tax, Municipal Sales Tax, Municipal Gross Receipts Tax, and Tourism Tax, the following taxes apply to listings that are located in the Cheyenne River, Crow Creek, Rosebud, Oglala, and Standing Rock Special Jurisdictions:
      • Sales and Use Tax: 4.5% of the listing price including any cleaning fees, for reservations 27 nights or shorter.
      • Tourism Tax: 1.5% of the listing price including any cleaning fees, for reservations 27 nights or shorter.
      • If applicable, Municipal City Tax: 1-2% of the listing price including any cleaning fees, for reservations 27 nights or shorter.

    Find out more about how occupancy tax collection and remittance by Airbnb works.

    Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.