S.D. Codified Laws § 34A-6-1.17
Because of the additional environmental risks attending large-scale solid waste disposal facilities, a solid waste disposal fee of three dollars per ton or part thereof is hereby levied and imposed upon the disposal of solid waste, other than mine wastes, at any solid waste disposal facility in this state, permitted for more than two hundred fifty thousand tons of solid waste per annum. The fee imposed by this section is in addition to all other fees and taxes levied by law and must be added to and constitute part of any other fee charged by the operator or owner of the solid waste disposal facility. Neither this fee nor any fees authorized by § 34A-6-1.38 may be imposed upon the disposal of waste by the state. In the case of any solid waste disposal facility that receives solid waste only from entities that have implemented a solid waste source reduction and recycling program, the fees provided for in this section are required if the facility receives more than two hundred fifty thousand tons of solid waste per year. Solid waste disposal facilities owned or operated by political subdivisions are exempt from this section.
The owner of the solid waste disposal facility shall pay the disposal fee. The obligation of the owner to pay the fee accrues at the time solid waste is disposed of at a solid waste facility. The fee imposed by this section is due and payable on or before the fifteenth day of the month next succeeding the month in which the fee accrued, together with a return on such form or forms as may be prescribed by the secretary of revenue. Each owner of a facility who is required to pay the fee imposed by this section shall keep complete and accurate records in such form as the board or the secretary of revenue, by rule promulgated pursuant to chapter 1-26, may require.
Fees collected under this section must be deposited in the South Dakota environment and water resources trust fund established pursuant to § 46A-1-82.
SDCL 34A-6-1.17