{"data":{"id":"us-sd/sdcl-10-35-19.1","jurisdiction":"us-sd","citation":"SDCL § 10-35-19.1","heading":"Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.","body":"Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after March 31, 2015, shall pay an annual tax of $.00045 per kilowatt hour of electricity produced by the wind farm. Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a solar facility, shall pay an annual tax of $.00090 per kilowatt hour of electricity produced by the solar facility. The owner of a renewable facility subject to the tax shall file a report with the secretary detailing the amount of electricity in kilowatt-hours that was produced by the renewable facility for the previous calendar year. The secretary shall prescribe the form of the report. The tax for the electricity produced in a calendar year shall become due and be payable to the secretary on the first day of February of the following year. Except as otherwise provided in §§ 10-35-16 to 10-35-21, inclusive, the provisions of chapter 10-59 apply to the administration of the tax.","path":["TITLE 10. TAXATION","CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-35-19.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8343ed34c4453b29cb781d5de125b024cdb64fdf1f8178ac75a1e7546a504f5c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-35-19","next":"us-sd/sdcl-10-35-20"},"notice":"GroundRules: Original legal text. Not legal advice."}