Register with SD Department of Revenue
Obtain a South Dakota Sales Tax License to collect and remit the 4.2% state tax, 2% city sales tax, 1% hospitality tax, and 1.5% tourism tax.
- Business information
- Owner SSN or EIN
Cross-referenced against 0 official sources — municipal codes, planning-department pages, and government registries.
Short-term rentals in Spearfish are not currently regulated by city-specific ordinances, but operators must obtain a mandatory South Dakota state lodging license and register for state and local taxes.
While the city has not yet passed specific local rules, you still need to get a South Dakota state lodging license and a tax license to operate. You must also pay local sales and hospitality taxes totaling 8.7%. Be aware that the city is currently working on a new ordinance that may add local permit requirements in the near future.
Step-by-step guide for Spearfish
Obtain a South Dakota Sales Tax License to collect and remit the 4.2% state tax, 2% city sales tax, 1% hospitality tax, and 1.5% tourism tax.
Apply for a South Dakota Department of Health (DOH) 'Vacation Home' Lodging License.
Schedule and pass a mandatory on-site health and safety inspection by a DOH regional inspector.
Once received, the lodging license must be prominently displayed within the rental unit as required by state law.
Regulatory information is AI-researched from public city/county codes for educational purposes. Details may be outdated or incomplete. Always verify requirements directly with your city/county planning department before operating a short-term rental.
Researched & verified by Learn STR at GoStudioM