South Dakota landlord and tenant rules

Seayora publishes 10 South Dakota rules, covering security deposits, notice periods, rent regulation, tenant protections, contractor sales tax. Every one is composed from the statute it cites and links to that statute on the state’s own code site.

South Dakota at a glance

RuleSouth Dakota
How long does a landlord have to return a security deposit in South Dakota?14 days
How much can a landlord charge for a security deposit in South Dakota?1 month of rent
How many days does a tenant get to pay late rent in South Dakota?No general statutory period
How much notice does a landlord have to give before raising the rent in South Dakota?30 days
Is there rent control in South Dakota?Prohibited by state law
Can a landlord retaliate against a tenant for complaining in South Dakota?Protected for 180 days
Do contractors charge sales tax in South Dakota?Consumer of materials
Is a capital improvement exempt from sales tax in South Dakota?Not exempt
Is appliance repair taxable in South Dakota?Taxable, with the parts
Is contractor labor taxable in South Dakota?Taxable — residential and commercial

Security deposits in South Dakota

How long does a landlord have to return a security deposit in South Dakota?

In South Dakota, a landlord has 14 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. 14 days to return or send a written explanation; 45 days to deliver the full itemized accounting on request. This is SDCL § 43-32-24.

Full answer and the checkable figures.

How much can a landlord charge for a security deposit in South Dakota?

In South Dakota, a security deposit is capped at 1 month of rent. One month's rent unless special conditions pose a danger to the premises. This is SDCL § 43-32-24.

Full answer and the checkable figures.

Notice periods in South Dakota

How many days does a tenant get to pay late rent in South Dakota?

In South Dakota no statute sets a general period a tenant must be given before a landlord can begin a nonpayment case, so any notice or grace period written into the lease governs. This is SDCL §§ 43-32-13, 21-16-1(4); SDCL 21-16-2 (repealed by SB 90, 2024).

On a month-to-month lease the landlord may change the terms, the rent included, with written notice at least 30 days before the end of the month, and the tenant may then end the lease from the first of the next month by giving notice within 15 days. SB 90 (2024) removed the three-day notice to quit, so no statutory notice now has to precede an eviction for nonpayment; any notice the lease requires still binds the landlord. No entry-notice period is published here.

Full answer and the checkable figures.

How much notice does a landlord have to give before raising the rent in South Dakota?

In South Dakota, a landlord must give 30 days written notice before raising the rent. This is SDCL §§ 43-32-13, 21-16-1(4); SDCL 21-16-2 (repealed by SB 90, 2024).

On a month-to-month lease the landlord may change the terms, the rent included, with written notice at least 30 days before the end of the month, and the tenant may then end the lease from the first of the next month by giving notice within 15 days. SB 90 (2024) removed the three-day notice to quit, so no statutory notice now has to precede an eviction for nonpayment; any notice the lease requires still binds the landlord. No entry-notice period is published here.

Full answer and the checkable figures.

Rent regulation in South Dakota

Is there rent control in South Dakota?

No. South Dakota has no statewide rent control, and its cities and counties cannot simply adopt their own: no local government may enact, maintain or enforce any ordinance, resolution or other enactment that would have the effect of controlling the amount of rent charged for leasing private residential property. This is SDCL § 6-1-13.

Full answer and the checkable figures.

Tenant protections in South Dakota

Can a landlord retaliate against a tenant for complaining in South Dakota?

No. In South Dakota, a tenant may sue a landlord who raises the rent above fair market value, cuts utility services, or gives a notice to vacate not based on a lease breach after the tenant makes a good-faith code complaint, gives written notice of a needed repair, or joins a tenants’ union, but a notice to vacate given more than 180 days after that event is a defense. Not renewing a written lease is not retaliation. Separately, the federal Fair Housing Act makes it unlawful to threaten or interfere with anyone for exercising fair housing rights. This is SDCL § 43-32-27.

Full answer and the checkable figures.

Contractor sales tax in South Dakota

Do contractors charge sales tax in South Dakota?

In South Dakota a contractor is treated as the CONSUMER of the materials they build into real property. That means the contractor pays sales tax when they buy the materials, and does not add sales tax to the customer's invoice for that work — the tax is already inside the price. South Dakota also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).

South Dakota runs a 2% contractor's excise tax on gross receipts from realty improvement contracts IN ADDITION to sales tax on the materials. The excise is customarily grossed up onto the contract price. This row cannot compute the excise; quotes carry the advisory.

Full answer and the checkable figures.

Is a capital improvement exempt from sales tax in South Dakota?

No. South Dakota does not exempt capital improvements to real property the way most states do. Work that would be exempt elsewhere is taxable here. A capital improvement is a permanent addition that becomes part of the property; a repair restores something to working order and is treated differently. Source: SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).

South Dakota runs a 2% contractor's excise tax on gross receipts from realty improvement contracts IN ADDITION to sales tax on the materials. The excise is customarily grossed up onto the contract price. This row cannot compute the excise; quotes carry the advisory.

Full answer and the checkable figures.

Is appliance repair taxable in South Dakota?

Yes. South Dakota taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).

South Dakota runs a 2% contractor's excise tax on gross receipts from realty improvement contracts IN ADDITION to sales tax on the materials. The excise is customarily grossed up onto the contract price. This row cannot compute the excise; quotes carry the advisory.

Full answer and the checkable figures.

Is contractor labor taxable in South Dakota?

Yes. South Dakota taxes the LABOR on repair and maintenance work to real property, on both residential and commercial jobs. Repair and maintenance is not the same thing as a capital improvement — the classification of the job is what decides the tax, not the wording on the invoice. Source: SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).

South Dakota runs a 2% contractor's excise tax on gross receipts from realty improvement contracts IN ADDITION to sales tax on the materials. The excise is customarily grossed up onto the contract price. This row cannot compute the excise; quotes carry the advisory.

Full answer and the checkable figures.

Sources

  • SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).
  • SDCL § 43-32-24
  • SDCL § 43-32-27
  • SDCL § 6-1-13
  • SDCL §§ 43-32-13, 21-16-1(4); SDCL 21-16-2 (repealed by SB 90, 2024)

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

This is a summary of a state’s published guidance, not tax or legal advice. Rates and rules change, local jurisdictions add their own, and the treatment of a specific job depends on the contract and the work. Check the citation and speak to a CPA or a state tax adviser before relying on it.

How Seayora uses these rules

Security deposits. Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

Notice periods. Seayora computes the notice this rule requires from the tenancy’s own dates — for a renewal offer, a rent increase or a served notice — and will not serve one that is short unless the owner records a reason. The answer above is the rule the product enforces.

Rent regulation. This page states whether the state lets its cities control rent, and any statewide limit on an increase, so a renewal can be checked before it is offered. In New York City, Seayora’s rent-increase advisor goes further: it computes the highest increase the Rent Guidelines Board order and the Good Cause standard allow for each apartment, with the law cited, and gives no number where the law is not verified.

Tenant protections. When an owner prepares an eviction in Seayora, it lists any repair request opened on the unit in the last 180 days that is still open, not to stop the case but because the tenant will raise retaliation and the owner should have an answer. Every repair request keeps the date it was filed.

Contractor sales tax. Seayora resolves this rule on every invoice a contractor raises — per line, from the job site’s own address — and prints the rate, the jurisdiction and this citation on the document itself, so the estimate a customer accepts is the invoice they are billed. Where the rule is more nuanced than a single answer, Seayora refuses to guess a total rather than quoting a confident wrong one.

Compare South Dakota with every other state

Other states

Related