Starting September 1, 2017, Airbnb will collect and remit state and municipal taxes on all eligible bookings in South Dakota. The following taxes will be collected and remitted by Airbnb: state sales tax, municipal sales tax, municipal gross receipts tax, and tourism tax. The appropriate taxes will be charged when booking through Airbnb.If the host rents their unit on other platforms that do no collect the tax on their behalf, they should continue to maintain their registration and collect the tax. Even though Airbnb will be collecting the tax, the hosts should continue to file returns reporting the gross sales and then showing the Airbnb sales as non-taxable sales. (Airbnb reaches tax agreement with South Dakota, will begin collecting taxes Sept. 1, South Dakota Department of Revenue)