Sioux Falls, SD Short-Term Rentals: Registration Rules (2026)

Registration in Sioux Falls happens at two layers. First, at the city level, the Residential Rental Permit under §150.177 functions as the registration: the owner or manager files contact information, attends two hours of training, and pays the $50 annual fee. Planning and Development Services maintains the registry. Second, §159.303 expressly directs that the vacation home rental 'shall register with the state of South Dakota as a vacation home' and that the contact information for the owner and any manager must be provided to the city's Planning and Development Services Department. The 'state vacation-home registration' references the SD Department of Health lodging-establishment registration under SDCL Chapter 34-18 / SD Administrative Rules Chapter 44:02:07 (lodging establishments and tourist camps), which covers any premises offering sleeping accommodations to the public for compensation. Operators must also obtain a SD Department of Revenue sales tax license (SDCL Chapter 10-45) because STR receipts are subject to the 4.2% state sales tax, the 1.5% state tourism tax (SDCL Chapter 10-45D), the Sioux Falls 2% municipal sales tax (Chapter 10-52), and the city's 1% gross-receipts BBB tax on lodging (SDCL Chapter 10-52A). For most operators on Airbnb and Vrbo, the platforms collect and remit state/municipal sales tax under SD marketplace-facilitator rules, but the operator still owes its own sales-tax license and must report direct bookings. Section 159.303 also requires the operator to provide guests with written information including emergency contacts and 'neighbor courtesy' expectations posted in a conspicuous location inside the rental. Properties renting 14 days or fewer per calendar year are exempt from the STR ordinance (this is Sioux Falls's de minimis threshold; the federal Augusta Rule already exempts personal-use income up to 14 days from income tax).