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Short-term rentals in Corsica, South Dakota, known locally as vacation rentals, are legal but subject to specific state regulations. Hosts must collect state sales tax, register with the South Dakota Department of Revenue, and may be required to comply with local zoning ordinances. The types of properties that thrive in the area include cabins and homes in rural settings, catering primarily to tourists drawn to the region's natural beauty and recreational activities. While the demand is largely influenced by tourism, particularly in peak seasons or during local events, some business travelers also contribute to the market. Local municipalities have the authority to impose additional regulations, making it essential for hosts to stay informed about both state and local compliance requirements. The South Dakota Department of Revenue oversees the tax-related aspects of short-term rental regulations, while local city councils may set additional guidelines. For more detailed information about regulations, visit the South Dakota Department of Revenue's website at <UrlSource url="https://sd.gov"> and the short-term rental regulations resource at <UrlSource url="https://www.proper.insure/regulations/south-dakota-short-term-rental-regulations-and-airbnb-laws/">.
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