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Short-term rentals in Sanborn County, South Dakota, commonly referred to as vacation rentals, operate within a regulatory framework governed both at the state and local levels. While the state allows these rentals, it does not enforce a statewide licensing requirement; however, hosts must register with the South Dakota Department of Revenue to collect and remit sales and tourism taxes on their rental income. Local jurisdictions can set specific regulations, which may include zoning laws that dictate where rentals can operate, and some areas might require special use permits or business licenses for short-term rentals. Properties such as rural cabins and homes have become popular, especially for those seeking outdoor experiences, whereas limited urban offerings may cater to visitors drawn to nearby attractions. The short-term rental market primarily serves tourists visiting local landmarks, which includes popular destinations like the Badlands National Park and the Black Hills, rather than business travelers. For the most current and detailed information regarding regulations and compliance in Sanborn County and throughout South Dakota, interested parties should consult the South Dakota Department of Revenue and local government websites. More information can be found at <UrlSource url="https://www.proper.insure/regulations/south-dakota-short-term-rental-regulations-and-airbnb-laws/">.
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