Wind Companies

Wind Companies of 5mW or Greater

(SDCL 10-35-16 thru 10-35-22)

Commercial wind farms of 5mW or greater pay a nameplate capacity tax and a production tax in lieu of all property taxes.  The nameplate capacity tax is $3.00 per KW hour times the generating capacity.  The production tax for commercial wind farms that were producing power prior to April 1, 2015 is $.00065.  The production tax for commercial wind farms that began producing power on or after April 1, 2015 is $.00045.  Beginning the calendar year following the commercial operation date, companies are required to submit their South Dakota Annual Report and their payment on or before February 1st. 

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