Is there a Law? (sales, rentals, hotel)

[flipper010]

Is there any law on renting rooms during hunting season and do you have to pay any taxes on this?

[cancan]

Not sure what you mean? You mean hotel rooms?

[windtimber]

As an incidental and non-recurring activity...that is something you don't do regularly and on an ad hoc basis and couple three weekends a year...no sales tax. Advertise, schedule, have formal reservations, and do it all hunting season? Yes, that's a business and you need sales tax license. Think of rummage sales. One or two a year. No big deal. Run a store out of your garage, you're in the retail trade. Check with your local government regarding regulation of room rentals. Chances are you're violating the zoning regulations for a residential neighborhood if you're running a boarding house. Again...a couple weekends a year. No big deal.

[debey]

lodges?usually need a group...
bed & breakfast?

[blackpointyboots]

Originally Posted by debey

lodges?usually need a group...
bed & breakfast?

A bed & breakfast would be considered a business and need to charge sales tax. They would probably be expected to also collect any related hotel tax also. South Dakota doesn't have any exemptions for smaller businesses.

The garage sale analogy would be the best rule of thumb that is close to what the dept of rev. does here. They have even been known to force church functions to charge sales tax of food they sell.