| 3m Healthcare | 12 | 66 | 1,648,771.00 |
| Alamo Smc | 1 | 1 | 24,222.00 |
| Alcoa Inc | 12 | 72 | 270,046.00 |
| Alkota Cleaning Sys. Inc. | 1 | 2 | 10.00 |
| Angus Inds. (Dba Angus-Palm) | 1 | 2 | 7,611.00 |
| Arctic Cat Inc. | 1 | 2 | 22,487.00 |
| Assa Abloy (Dba Trussbilt) | 2 | 3 | 10,610.00 |
| Behr Heat Transfer Sys. | 3 | 3 | 26.29 |
| Benchmark Foam Inc | 6 | 8 | 154,540.00 |
| Black Hill Power & Light Company (Ben French) | 13 | 109 | 3,964,905.26 |
| Bon Homme County Landfill | 28 | 28 | 1,831.19 |
| Broin Enterprises Inc. | 2 | 3 | 91.00 |
| Brookings City Landfill | 28 | 28 | 10,712.67 |
| Brown County Landfill | 28 | 28 | 4,014.54 |
| Chicago Rawhide Of Springfield | 1 | 2 | 16,182.00 |
| City Of Belle Fourche Landfill | 28 | 28 | 3,642.27 |
| City Of Desmet | 28 | 28 | 183.52 |
| City Of Miller | 28 | 28 | 103.66 |
| Cmi Load King Div. | 1 | 1 | 11,556.00 |
| Dakota Ethanol | 12 | 74 | 1,181,764.00 |
| Dakota Fiberglass Inc. | 1 | 2 | 8,651.00 |
| Dakota Tube Inc. | 1 | 1 | 1,980.00 |
| Daktronics Inc. | 3 | 6 | 19,751.00 |
| Design Tanks Inc. | 1 | 2 | 42,657.00 |
| Electronic Sys. Inc. | 1 | 1 | 0.10 |
| Eureka Landfill | 28 | 28 | 1,499.58 |
| Feterl Mfg. Co. | 1 | 2 | 18,889.00 |
| Gcc Dacotah | 11 | 150 | 15,049,763.71 |
| Gehl Power Prods. Inc. | 2 | 2 | 500.00 |
| Gregory County Landfill | 28 | 28 | 339.92 |
| Haarstad Landfill | 28 | 28 | 610.58 |
| Heartland Grain Fuels Limited Partnership | 6 | 29 | 384,280.00 |
| Heartland Grain Fuels Limited Partnership | 6 | 17 | 306,060.00 |
| Hendrickson Trailer Suspension Sys. | 1 | 1 | 2.00 |
| Hi Roller Conveyors | 1 | 1 | 3.60 |
| Homestake Mine | 3 | 3 | 1,403.00 |
| Huron Landfill | 28 | 28 | 1,615.74 |
| John Morrell & Company | 9 | 64 | 1,586,306.58 |
| Kadoka Landfill | 28 | 28 | 1,376.26 |
| Kaneb Pipe Line Operating Lp | 1 | 2 | 339,480.00 |
| Kaneb Pipe Line Operating Partnership L.P. | 1 | 2 | 355,940.00 |
| Kaneb Pipe Line Operating Partnership L.P. | 1 | 2 | 384,000.00 |
| Kaneb Pipe Line Operating Partnership L.P. | 1 | 2 | 207,860.00 |
| Kolberg-Pioneer Inc. | 1 | 1 | 2,506.00 |
| Koyker Mfg. Co. | 1 | 1 | 33,467.43 |
| Luverne Truck Equipment Inc. | 3 | 3 | 202.00 |
| Madison Landfill | 28 | 28 | 1,635.22 |
| Merillat Industries Inc | 5 | 45 | 545,925.00 |
| Miedema Landfill | 28 | 28 | 1,803.94 |
| Mitchell Landfill | 28 | 28 | 2,524.02 |
| Moody County Landfill | 28 | 28 | 324.45 |
| Morgan / Custer Landfill | 28 | 28 | 1,069.83 |
| Norcraft Companies Llc Aka Starmark | 2 | 2 | 292,720.00 |
| Northern Border Pipeline Co - Cs10 | 6 | 12 | 581,720.00 |
| Northern Border Pipeline Co - Cs11 | 6 | 6 | 573,740.00 |
| Northern Border Pipeline Co - Cs9 | 6 | 12 | 577,640.00 |
| Otter Tail Power Company | 77 | 156 | 58,732,921.39 |
| Pete Lien And Sons Inc | 6 | 28 | 580,480.60 |
| Pierre Landfill | 28 | 28 | 1,513.46 |
| Pope And Talbot, Inc. | 6 | 31 | 2,066,760.00 |
| Rapid City Landfill | 28 | 28 | 11,100.92 |
| Redfield Landfill | 28 | 28 | 36.93 |
| Rushmore Forest Products Inc | 6 | 8 | 972,720.00 |
| Sander Sanitation Service Landfill | 28 | 28 | 136.45 |
| Sanmina-Sci Corp. | 1 | 2 | 20.00 |
| Sioux Falls Landfill (Runge) | 28 | 28 | 15,540.90 |
| South Dakota Soybean Processors | 7 | 51 | 749,089.76 |
| South Dakota State University | 6 | 60 | 736,060.00 |
| Starmark Inc. | 3 | 5 | 48,136.02 |
| Toshiba America Business Solutions Inc. Toner Prods. Div. | 2 | 4 | 265.00 |
| Trail King Inds. Inc. | 2 | 4 | 21,407.00 |
| Twin City Fan Co. Ltd. Brookings | 3 | 4 | 10,330.00 |
| U.S. Air Force Ellsworth Afb | 1 | 1 | 48.80 |
| Van Dyke Supply Co. Inc. | 0 | 0 | 0.00 |
| Walker Refuse Inc Landfill | 28 | 28 | 2,731.75 |
| Walworth County Landfill | 28 | 28 | 194.93 |
| Watertown Landfill | 28 | 28 | 2,249.19 |
| Wessington Springs Landfill | 28 | 28 | 461.64 |
| Wharf Resources (U.S.A.) Inc. | 3 | 3 | 5,740.00 |
| Wheeler Lumber L.L.C. | 2 | 3 | 3.40 |
| Yankton Landfill | 28 | 28 | 830.59 |