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Statewide lodging tax figures cited to the state revenue department.
The tourism tax rate of 1.5% applies to the gross receipts of hotels and lodging establishments, and to other listed tourism categories.
Rentals of rooms or parking sites by lodging establishments or campgrounds to a transient guest are subject to the state sales tax, applicable municipal sales tax, municipal gross receipts tax, and tourism tax.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | The tourism tax rate of 1.5% applies to the gross receipts of hotels and lodging establishments, and to other listed tourism categories. South Dakota Department of Revenue, Tourism Tax. As of 2026-10-09. |
| Local lodging taxes | Rentals of rooms or parking sites by lodging establishments or campgrounds to a transient guest are subject to the state sales tax, applicable municipal sales tax, municipal gross receipts tax, and tourism tax. South Dakota Department of Revenue, Hotels, Motels, and Campgrounds. As of 2026-10-09. |
Rates are from the South Dakota revenue department, retrieved 2026-10-09. Primary sources: https://dor.sd.gov/businesses/taxes/tourism-tax/, https://dor.sd.gov/media/jrql35rj/hotels-motels-and-campgrounds.pdf.
The tourism tax rate of 1.5% applies to the gross receipts of hotels and lodging establishments, and to other listed tourism categories. Source: South Dakota Department of Revenue, Tourism Tax, https://dor.sd.gov/businesses/taxes/tourism-tax/, as of 2026-10-09.
Rentals of rooms or parking sites by lodging establishments or campgrounds to a transient guest are subject to the state sales tax, applicable municipal sales tax, municipal gross receipts tax, and tourism tax. Source: South Dakota Department of Revenue, Hotels, Motels, and Campgrounds, https://dor.sd.gov/media/jrql35rj/hotels-motels-and-campgrounds.pdf, as of 2026-10-09.
Estimates for planning; not tax/legal advice.