Public Utilities, Railroad, & Airflight Property Reports
School District Revenue & Expenditure Information
Taxation of Utility, Railroads and Airline Flight Properties
Wind Companies
Wind Companies of 5mW or greater (SDCL 10-35-16 through 10-35-22)
Commercial wind farms of 5mW or greater pay a nameplate capacity tax and gross receipts tax in lieu of all property taxes. The nameplate capacity tax is $3.00 per kW hour times the generating capacity. The gross receipts tax is 2% of the actual amount of kW hours of electricity generated times the South Dakota base rate. Beginning the calendar year following the commercial operation date, companies are required to submit their South Dakota Annual Report and submit their payment on or before February 1st. For Annual Report forms click here
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Who We Are | Forms | Publications | News Releases | State of South Dakota South Dakota Department of Revenue 445 East Capitol Avenue Pierre, SD 57501-3185 Phone: (605)-773-3311 Fax: (605)-773-6729 E-Mail Address: webman@state.sd.us
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