Tax Refund or Delay ProgramsGREAT Reasons to do Business in our State

Tax Help That Works!Find tax answers toll-free at 1-800-829-9188.

E-mail: bustax@state.sd.us

Website: dor.sd.gov

Filing your TAXES has never been easier with SDQUEST.com

South DakotaDepartment of RevenueBusiness Tax Division

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Form Instructions The State of South Dakota offers two programs for businesses to seek a tax refund or to delay the payment of tax. These programs may be applied for by the owner of the project. The programs pertain only to South Dakota State Sales, Use or Contractors’ Excise Taxes; Municipal Taxes are not included in the refund calculations.

Only one program may be applied for per project. An application must be completed for each project. The application filing deadlines to each program are detailed below. Please complete the application form entirely indicating which program you are applying for.

The programs available are:

1. Commercial Small Power Production Refund (SDCL 49-34A)

Power Production Facility Producing 10 Megawatts or Less of Electricity Utilizing Renewable Resource Refund of South Dakota Contractors’ Excise Taxes on the Project

Application deadline: At least 30 days prior to the construction date

2. Power Production Delay to Pay Excise Tax (SDCL 10-46C)

Power Production Facility Producing more than 10 Megawatts of Electricity Utilizing Renewable Resource Project owner pays South Dakota Contractors’ Excise Tax Rate of 1% on the Project paid

in four equal payments due annually Application deadline: At least 30 days prior to the construction date

Construction Refund Checklist for Project Owner 1. Determine which refund program to apply for.

2. Complete the refund application and submit to DOR by the application deadline as stated above. The application is found online at dor.sd.gov under:

Forms and Publications – Business Tax Forms – Application for Tax Refund or Delay Programs

3. Appoint someone as the contact person to work with DOR during the refund period.

4. Set up a meeting with DOR staff, prior to submitting records, for information on how and when tosubmit them.

5. DOR will provide a sample template then you set up a template of record information for fields thatDOR requests.

6. Set up a process to document and pay use tax if sales tax is not charged.

7. Obtain the SD license numbers of all contractors as they are hired.

8. Go to Bureau of Finance & Management’s website to set up as a vendor and for receiving electronicrefund payment: bfm.sd.gov/vendor/index/asp.

Suggested input in projects owner’s contracts with contractors:

Copy of each invoice with tax identified, or electronic document with all of the invoice information List of service providers List of suppliers List of subcontractors, their excise tax license, contact name, phone number and address

South Dakota Department of Revenue, 445 E Capitol Ave, Pierre, SD 57501 605.773.3311

MV-096Revised01/13

Tax Refund or Delay ProgramsSouth Dakota Department of Revenue

445 E. Capitol Avenue | Pierre, SD 57501-3185 | 1-800-829-9188

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