South Dakota state law: no statewide STR registry — local registration only

South Dakota has no statewide STR registration database or platform-level rental registry. Hosts have two tax-side registration touchpoints with the state: (1) South Dakota Department of Revenue sales tax license under SDCL 10-45-24 if remitting taxes directly (not required when Airbnb/Vrbo remits as a marketplace facilitator under SDCL 10-65-1, which requires marketplace providers with $100,000+ in SD gross sales to register and remit on behalf of their hosts); and (2) tourism tax registration under SDCL Chapter 10-45D. Beyond tax registration, any STR-specific registration — local permit numbers required in listings, mandatory local-contact designation, annual renewal cycles, life-safety self-certification, neighbor notice — is established by individual city ordinance under SDCL 9-29-1 police power (statutory cities), SDCL Chapter 6-12 home-rule charter (Sioux Falls, Rapid City, Watertown), or SDCL Chapter 11-2 county zoning (unincorporated areas). Sioux Falls, for example, regulates STRs as a 'transient lodging' use under Title 153 of its zoning code; Rapid City has a STR ordinance under Chapter 17.50 of its municipal code. Most smaller South Dakota cities have no STR registration ordinance at all, and the use is governed by the underlying zoning district's permitted uses.

Failure to register an STR locally is enforced by city or county code enforcement under the local penalty schedule (typical $100-$500 per violation per day) plus potential cease-operation orders. Failure to register with the South Dakota Department of Revenue when required to remit taxes directly is enforced by DOR under SDCL 10-45-48.1 (sales tax penalties) and SDCL 10-59-6 (failure-to-file penalties, up to 10% of tax due plus interest). Marketplace facilitators (Airbnb, Vrbo) that fail to register under SDCL 10-65 face the same DOR enforcement.