Introduction

Short-term rentals (STRs) in Tulare, South Dakota, commonly referred to as vacation rentals, are legal and regulated under state guidelines, though specific local laws can vary due to the lack of a comprehensive local ordinance directly addressing them. The South Dakota Department of Revenue requires hosts to collect sales tax on rental amounts as well as any applicable tourism taxes. Properties, especially cabins in rural areas, are particularly popular, catering to visitors seeking outdoor experiences, while some rentals are present in more residential settings. The business landscape is influenced predominantly by tourism, especially from those wanting to explore the natural beauty of the region, rather than focusing on business travelers. Local government oversight for these rentals primarily falls under the jurisdiction of the city council or county government, which enforces existing zoning laws and may implement additional requirements. For updated and detailed regulations, you can visit the South Dakota Department of Revenue's official site and the Welcome Guide for local rental laws in Tulare.

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Disclaimer

Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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