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Short-term rentals (STRs), often referred to as "vacation rentals," are legal in South Dakota, including areas like Akaska, though specific regulations vary by local jurisdiction. STRs primarily consist of cabins in rural settings and residential homes that appeal to tourists visiting attractions such as the Badlands and Mount Rushmore. The business landscape is predominantly driven by tourism, catering to vacationers rather than business travelers, particularly during peak seasons. Hosts are required to register for tax purposes and collect state sales and tourism taxes; however, there's no statewide licensing requirement, leaving licensing specifics to local authorities. The South Dakota Department of Revenue oversees tax registrations, while local governments determine zoning laws and specific regulations, which may include permits and safety requirements. For more details, visit the South Dakota Department of Revenue's website at and explore additional information on short-term rentals at.
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