Sioux Falls, SD Short-Term Rentals: Extended Home Share (2026)

Sioux Falls's vacation-rental ordinance reaches only 'rentals furnished to the public on a daily or weekly basis' under §159.303. A guest staying 28 or more consecutive days under a single agreement converts the relationship into a long-term residential tenancy governed by SDCL Title 43, Chapter 32 (landlord-tenant) — at that point the §159.303 STR conditions (vacation-home registration, the three-people-per-bedroom occupancy cap, the one-parking-space-per-guest-bedroom rule) no longer apply, because the property is no longer a 'vacation rental.' The underlying §150.177 Residential Rental Permit still applies, however — Sioux Falls covers both short-term and long-term rentals under the same permit program with the same $50 annual fee. Sales-tax treatment also shifts at the 28-day mark. Under South Dakota tax rules implementing SDCL 10-45 and 10-45D, lodging furnished for 28 or more continuous days to the same person is generally not subject to the state's lodging-tax regime (i.e., the 4.2% state sales tax, 1.5% tourism tax, 2% Sioux Falls municipal sales tax, and 1% BBB tax on lodging fall away for that extended stay because it is treated as residential rather than transient lodging). Operators offering 'monthly' Airbnb or Furnished Finder bookings should structure the booking as a single 28+ day agreement to capture this treatment; cobbling together several shorter stays back-to-back does not qualify. South Dakota does not have a statewide rent-control statute, a statewide just-cause eviction statute, or a state extended-stay protection — once you cross the 28-day line, the guest becomes a tenant entitled to standard SDCL Chapter 43-32 termination rights (three-day pay-or-quit for nonpayment, 30-day notice for month-to-month no-cause termination). Sioux Falls has not adopted local rent stabilization or just-cause eviction.