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Tourism Tax

Tourism tax is an additional tax on certain lodging and amusement services. The tax revenue is used for tourism promotion.

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What Services and Businesses are Taxed?
Have Questions?


What Services and Businesses are Taxed?

The tourism or seasonal tax is an additional tax on certain lodging and amusement services that is imposed for tourism promotion. The tourism tax on the below items (except visitor-intensive businesses) applies year round. The tourism tax on visitor-intensive businesses applies during the months of June, July, August and September. For more information, see Tourism Tax Facts (PDF) or learn more on the Tourism Tax Laws & Regulations page. The tourism tax rate of 1.5% applies to the gross receipts of:

  • Hotels and Lodging Establishments
  • Campgrounds
  • Motor Vehicle Rentals
  • Recreational Equipment Rentals
  • Recreational Services
  • Spectator Events
  • Visitor Attractions
  • Visitor-Intensive Businesses


Have Questions?

If you have a tax problem or question, use our live chat feature or call the South Dakota Department of Revenue toll-free at 1(800) 829-9188.

Tourism Tax Laws & Regulations

Rules governing tourism tax in the state of South Dakota.

Additional Info

For additional instructions on reporting tax obligations within any of the special taxing jurisdictions please refer to the Tribal Special Jurisdiction tax fact.