Title 10, TAXATION

Terms used in this chapter mean: (1) "Department," the South Dakota Department of Revenue; (2) "Engaging in business," carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit; (3) "Secretary," the secretary of the Department of Revenue;…

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the t…

Any appeal from a decision of the secretary in a contested case shall be taken in accordance with chapter 1-26 . Source: SL 2003, ch 58 , § 12.

Any refund or allowance made by any telecommunication service or any amount written off the books of a telecommunications company reporting financial information on an accrual basis may be reported as an uncollectible debt and deducted from the gross receipts of any telecommunica…

Any telecommunications company subject to the telecommunications gross receipts tax shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the department to determine the am…

The secretary may promulgate rules, pursuant to chapter 1-26 , concerning: (1) Telecommunications tax licensing, including bonding and filing license applications; (2) The filing of returns and payment of the tax; (3) Determining the application of the telecommunications tax and …

Any person who: (1) Makes any false or fraudulent return in attempting to defeat or evade the telecommunications gross receipts tax is guilty of a Class 6 felony; (2) Fails to pay the telecommunications gross receipts tax due under this chapter within sixty days from the date the…

If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the gross receipts tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corpo…

Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other politica…

The term, telecommunications service, as used in this chapter, means wireless personal communications services, wireless local loop services, enhanced special mobile radio services, fixed wireless services, and cellular services that provide two - way communication. The term, tel…

The provisions of this chapter do not apply to any property exempt from taxation pursuant to S.D. Const., Art. XI, § 5. Source: SL 2003, ch 58 , § 20.

The term, gross receipts, as used in this chapter, includes only revenue of a telecommunications company from the sale at retail of intrastate and interstate telecommunications services. Sale at retail does not include special access or toll - free incoming calls or the sale of a…

There is hereby imposed a tax of four percent upon the gross receipts of telecommunications services, as defined in § 10-33A-2 , that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated …

The secretary shall deposit sixty percent of the revenue collected from the tax imposed by this chapter into the general fund and forty percent of the revenue collected from the tax imposed by this chapter into the county telecommunications gross receipts fund. There is hereby cr…

The secretary shall distribute to each county an amount equal to the money deposited in the county telecommunications gross receipts fund times the ratio of population of the county to the total population of all counties. The secretary shall base the allocation of money on the m…

Any telecommunications company engaging in a business in this state whose gross receipts from telecommunications services are subject to the telecommunications gross receipts tax shall file with the department, an application for a telecommunications gross receipts tax license. A…

The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fee…

The secretary may refuse to issue a telecommunications gross receipts tax license to any person who is delinquent in payment of other taxes levied by the State of South Dakota. The secretary may also require an applicant to furnish to the state a bond, or other adequate security,…

Any person, corporation, limited liability company, association, company, or partnership owning or holding under lease, or otherwise, any property in this state and operating the same for the purpose of furnishing electricity, heat, power, water, natural or artificial gas, or dis…

If an agreement is made between a municipality of this state and a governmental entity located outside this state to acquire, construct, or finance electric generation and transmission facilities, if the output, capacity, or services are to be used for the benefit of consumers ou…

The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26 , concerning this exemption to: (1) Specify the real and personal property that makes up an environmental upgrade; (2) Determine the original and depreciated cost of the environmental upgrad…

All property, real and personal, used or intended for use by a rural electric company as defined by § 10-36-1 for the generation of electricity excluding transmission or distribution facilities shall be taxed and administered in the manner provided for in this chapter. Source: SL…

Terms as used in §§ 10-35-1.3 to 10-35-1.6 , inclusive, mean: (1) "Commercial operation date," the first date that a power generation facility is producing electricity on a continuous basis and is delivering electricity to customers; (2) "Construction date," is the first date ear…

Any person, corporation, limited liability company, association, company, partnership, political subdivision, municipality, rural electric cooperative, consumers power district, or any group or combination acting as a unit, owning or holding under lease, or otherwise, real or per…

The full and true value of real and personal property used, or intended for use, as a power generation facility is exempt from ad valorem taxation to the extent the value is in excess of the amount of five hundred dollars multiplied by the nameplate capacity of the power generati…

During the construction period of a qualifying power generation facility, the exemption provided in § 10-35-1.5 shall be as follows: (1) For the first legal assessment date after the construction date of the power generation facility, as provided in § 10-35-9 , upon all value in …

Terms as used in §§ 10-35-1.7 to 10-35-1.10 , inclusive, mean: (1) "Coal-fired power plant," any person, corporation, limited liability company, association, company, partnership, political subdivision, municipality, rural electric cooperative, consumers power district, or any gr…

Any coal-fired power plant performing an environmental upgrade may apply for the exemption in § 10-35-1.9 upon forms provided by the secretary of revenue before beginning the environmental upgrade. Upon approval of the application, the secretary shall issue a certificate of exemp…

The first year after the environmental upgrade is operational, the original cost of the environmental upgrade, as reported to the agency regulating the coal-fired power plant, is exempt from ad valorem taxation. In the second and subsequent years after the environmental upgrade i…

The Department of Revenue shall also fix the assessed valuation per mile of each class of the power or pipeline or lines of each company in each county in the state, which valuation shall be the average value of each class of lines of the company in such county, without corporate…

For the purpose of determining the fair market value of the property of any public utility company, the Department of Revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the department shall c…

After the assessment is made, the Department of Revenue shall give notice by mail to the officers of each company making return to the Department of Revenue, setting out the amount of such assessment and fixing a date at least ten days in advance when the representatives of any l…

After such date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessments and notify each company thereof by mail. The Department of Revenue shall certify the value finally determined to the county auditor of each c…

It shall be the duty of the county auditor after receiving a statement from the Department of Revenue setting forth the valuation as finally equalized of any light or power, heating, water, natural or artificial gas company owning and operating a power or pipeline in his respecti…

Every light and power, heating, water, natural or artificial gas company shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly the location of its line or lines in such county and giving the le…

All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter. When any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such de…

Terms as used in this section and §§ 10-35-17 to 10-35-21 , inclusive, mean: (1) "Collector system," all property used or constructed to interconnect individual wind turbines or solar panels within a renewable facility into a common project, including inverters, step-up transform…

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 June 30, 2007, and before April 1, 2015, shall pay the alternative annual taxes provided in §§ 10-35-18 and 10-35-…

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 June 30, 2007, or a solar facility, shall pay an annual tax equal to three dollars multiplied by the nameplate cap…

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 on or after July 1, 2007, and prior to April 1, 2015, shall pay an annual tax of $.00065 per kilowatt hour of electricit…

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…

All property, real and personal, belonging to or held under lease or otherwise by any light or power company, heating company, water company, or gas company as the same is defined in § 10-35-1 and used by it exclusively in the operation of its line or lines in this state, except …

The secretary shall deposit the tax imposed by §§ 10-35-18 , 10-35-19 , and 10-35-19.1 into the renewable facility tax fund. There is created in the state treasury the renewable facility tax fund. Source: SL 2008, ch 49 , § 5; SL 2015, ch 66 , § 6, eff. Apr. 1, 2015; SL 2016, ch …

The secretary shall distribute all of the tax deposited in the renewable facility tax fund pursuant to § 10-35-18 and twenty percent of the tax deposited in the renewable facility tax fund pursuant to §§ 10-35-19 and 10-35-19.1 to the county treasurer where the renewable facility…

It shall be the duty of the president, secretary, general manager, or superintendent of every light and power company, heating company, water company, and natural or artificial gas company doing business in this state, to furnish to the Department of Revenue, on or before April f…

With reference to property within the corporate limits of municipalities, the statement required by § 10-35-3 shall show the following items: (1) A legal description of all real estate owned, leased, or otherwise held for the exclusive use or accommodation of such light or power,…