Minnehaha County imposes no county-level short-term rental registration fee or lodging tax. STR operators in the unincorporated county owe the standard South Dakota tax stack: 4.2% state sales tax (SDCL ch. 10-45), 1.5% state tourism tax (SDCL ch. 10-45D), and any applicable municipal sales/BBB tax only if the property sits inside an incorporated city.
Minnehaha County has no STR permit, no county lodging tax, and no county-level registration ordinance. STR operators (whether listing on Airbnb, Vrbo, or independently) are subject to: (1) the 4.2% state sales tax under SDCL 10-45-2 on gross receipts from lodging; (2) the 1.5% state tourism (promotion) tax under SDCL ch. 10-45D on lodging receipts; and (3) if the rental is inside an incorporated municipality such as Sioux Falls, Brandon, Hartford, or Dell Rapids, the municipal sales tax (up to 2% under SDCL ch. 10-52) plus any municipal gross-receipts "BBB" (Bed, Board and Booze) tax up to 1% under SDCL 10-52A on lodging. STRs in truly unincorporated Minnehaha County (no overlying municipality) avoid the municipal layers. Airbnb and Vrbo remit state sales tax, state tourism tax, and most municipal taxes automatically under SD's marketplace-facilitator law; independently listed STRs must register with the SD Department of Revenue for a sales/use tax license and file monthly returns. There is no SDCL chapter requiring statewide STR registration as of 2026.
Failure to remit state sales tax (SDCL 10-45) or tourism tax (SDCL 10-45D) is a Class 1 misdemeanor under SDCL 10-45-48.1 plus interest, civil penalty, and assessment. Operating in an incorporated city without that city's required license (where applicable) may carry separate municipal penalties. Unincorporated-county hosts face no county fines because no county STR ordinance exists.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Minnehaha County, SD
Minnehaha County does not regulate residential artificial turf. The County Zoning Ordinance under SDCL Chapter 11-2 controls lot-coverage and impervious-surf...
Minnehaha County, SD
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Minnehaha County, SD
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Minnehaha County, SD
SDCL Chapter 38-22 makes every Minnehaha County landowner responsible for controlling state-listed noxious weeds (Canada thistle, leafy spurge, perennial sow...
Minnehaha County, SD
Minnehaha County's Parks Ordinance ('Control, Regulation and Use of Parks') governs the three county-owned parks: Bucher Prairie Park, Perry Nature Area, and...
Minnehaha County, SD
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