Minnehaha County, SD Short-Term Rentals: Registration Rules (2026)

There is no Minnehaha County Code section creating an STR registry, no county business license, and no county owner-contact filing. Sioux Falls layers a city residential rental permit and contact-posting requirement on STRs inside the city under §159.303 — which requires owners to provide Planning and Development Services with current contact information and update it on any ownership or management change — but the county does not impose an equivalent in unincorporated areas. State tax registration is the universal filing: under SDCL §10-45-27.1, every person making retail sales (including taxable lodging) must hold a sales-tax license issued by the SD Department of Revenue. The state imposes (a) 4.2% state sales tax under SDCL §10-45-2; (b) 1.5% statewide tourism tax on lodging gross receipts under SDCL §10-45D-1; and (c) inside cities, up to 2% municipal sales tax under SDCL Chapter 10-52 and up to 1% gross-receipts ('BBB') tax on lodging under SDCL Chapter 10-52A. For Sioux Falls, the combined STR tax burden is roughly 4.2% + 1.5% + 2% = 7.7% (Sioux Falls did not adopt a BBB tax). For unincorporated Minnehaha County parcels, only the 4.2% + 1.5% = 5.7% state layers apply because there is no county or unincorporated-area sales tax. Marketplace facilitator collection under SDCL §10-65-3 covers Airbnb, Vrbo, and Booking.com bookings; off-platform direct bookings require the host's own monthly sales-tax return (Form RV-011A) with the SD Department of Revenue.