Short-term rentals (STRs), commonly referred to as vacation rentals, are legal in Potter County, South Dakota, although they are subject to local regulations that vary significantly across the county. STRs are primarily popular in rural settings, including cabins and lodges, catering to tourists who seek outdoor activities in areas like the Missouri River and the nearby Badlands National Park. Potter County's STR market caters mainly to leisure travelers rather than business guests, with many visitors drawn to the area for its natural attractions and recreational opportunities. Local authorities are currently evaluating STR regulations to address taxation and neighborhood impacts, and hosts must adhere to state sales tax and potential tourism tax requirements. The South Dakota Department of Revenue oversees tax collection, while local municipalities may impose licensing and safety regulations that need compliance. For detailed information on STR regulations, you can visit the South Dakota Department of Revenue's website and the Proper Insurance regulations page on South Dakota STR laws. <UrlSource url="https://sd.gov/revenue/"> <UrlSource url="https://www.proper.insure/regulations/south-dakota-short-term-rental-regulations-and-airbnb-laws/">