South Dakota Statewide Rule

South Dakota state law: no statewide rule on extended home-share or roommate rentals

Few RestrictionsApplies statewide across South Dakota (2026)

Key Facts

Stay Duration Split: 30 days (residential vs. lodging)
Landlord-Tenant Statute: SDCL Ch. 43-32
Pay-or-quit notice: 3 days (SDCL 43-32-18)
No-cause termination: 30 days (SDCL 43-32-13)
Lodging Tax Threshold: 28 days or less (DOR)
Occupancy Limit: Local only: no state cap

Last verified: September 5, 2026

Summary

South Dakota has no statewide statute distinguishing extended-stay home-share rentals (30+ days), traditional residential leases, and short-term rentals. SDCL Chapter 43-32 (Lease of Real Property) governs residential landlord-tenant relations for any stay of 30+ days, including the standard 3-day pay-or-quit and 30-day no-cause termination notice. Stays under 30 days fall under the locally regulated STR / 'transient lodging' framework and are subject to state and local lodging taxes. Whether a home-share host may exceed 30-day stays without converting to a standard tenancy, and any zoning treatment of long-stay home-shares, is governed by local ordinance.

There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property in this state upon the gross receipts from rentals of rooms or parking sites by lodging establishments or campgrounds received from transient guests. A lodging establishment is any building, structure, property or premise kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished to transient guests. A campground is any property or premise kept, used, maintained, advertised or held out to the public to be a place where sites are available for the placing of tents, campers, trailers, mobile homes or other mobile accommodations to transient guests. A transient guest is any person who resides in a lodging establishment or campground less than twenty-eight consecutive days. The provisions of this section do not apply to the casual or occasional rental of a sleeping accommodation or camping site. For the purposes of this section, casual or occasional is the rental of a sleeping accommodation or camping site by any establishment or campground for ten or less days in a calendar year.

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Full Breakdown

South Dakota law splits short-term and long-term rentals at the 30-day mark. SDCL Chapter 43-32 (Lease of Real Property) governs residential tenancies and applies to any rental for a definite term. Per SDCL 43-32-13, a tenancy at will may be terminated by either party with at least 30 days notice. Per SDCL 43-32-18, a tenant who fails to pay rent may be served a 3-day notice to pay or quit. These tenancy provisions apply to home-share arrangements that extend beyond 30 days. SDCL Chapter 10-45D (tourism tax) and SDCL Chapter 10-45 (sales tax) apply only to stays of 28 days or less under standard South Dakota Department of Revenue tax bulletins for 'lodging', stays of 28+ days are treated as residential occupancy and are not subject to state lodging/sales tax.

The state does not impose any zoning or permit rule specific to extended home-share. Whether an extended home-share is treated as an STR (subject to local STR rules) or as a residential lease (subject to landlord-tenant law) depends on (a) the duration of stay, (b) the locally adopted definition of 'short-term rental' or 'transient lodging' (typical: less than 28-30 consecutive days), and (c) the host's tax-collection practices. Most South Dakota cities and counties define STR by stay duration and exempt rentals over 30 days from STR registration; some have no STR-specific zoning at all.

There is no state cap on the number of unrelated occupants in a home-share, occupancy limits are set by local zoning under SDCL Chapter 11-4 and by the locally adopted IRC/IBC occupant-load standards.

Violations & Penalties

Violations of SDCL Chapter 43-32 landlord-tenant rules (improper notice, unlawful eviction self-help) are enforced in Magistrate or Circuit Court through civil suit, with damages and possible attorney-fee recovery. Operating a stay-under-30-days lodging arrangement without remitting state sales tax (4.2%), tourism tax (1.5%), and applicable municipal taxes is enforced by the South Dakota Department of Revenue under SDCL 10-45-48.1 with assessment, 10% penalty under SDCL 10-59-6, and interest. Local zoning violations are enforced by city or county code enforcement.

Frequently Asked Questions

When does my South Dakota home-share become a residential lease?

Generally at 30 days. SDCL Chapter 43-32 (Lease of Real Property) governs residential tenancies, and the standard rule is that any rental for a definite term or stay of 30+ days falls under landlord-tenant law, with a 3-day pay-or-quit notice (SDCL 43-32-18) and 30-day termination notice (SDCL 43-32-13), rather than under the STR/transient lodging framework. South Dakota Department of Revenue tax bulletins treat stays of 28 days or less as taxable lodging.

Does South Dakota tax extended home-share stays?

Only stays of 28 days or less are subject to the state 4.2% sales tax (SDCL Chapter 10-45) and 1.5% tourism tax (SDCL Chapter 10-45D). Stays of 29+ days are generally treated as residential occupancy and are exempt from state lodging/sales tax. Local taxes follow the same threshold.

Can I rent to multiple roommates in South Dakota?

South Dakota has no statewide cap on unrelated occupants in a home-share. There is no analog to Colorado HB24-1007's prohibition on familial-status occupancy limits. Occupancy is set by local zoning under SDCL Chapter 11-4 and by the locally adopted IRC/IBC occupant-load standards. Check the local zoning code for the operative rule.

Sources

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