<Page>

                                                                   Exhibit 10.10

                            LINE EXTENSION AGREEMENT

         This Agreement made and entered into 7-21-00 by and between the Sioux
Valley Southwestern Electric Cooperative, Inc., Colman, South Dakota
(hereinafter called the COOPERATIVE) and the Dakota Ethanol, L.L.C., Wentworth,
South Dakota (hereinafter called the CUSTOMER).

         Witnesseth:

         Whereas, the CUSTOMER is constructing an ethanol plant located in
Section 21 of Wentworth Township, Lake County, South Dakota (hereinafter called
the FACILITY); and

         Whereas, the CUSTOMER desires to have the COOPERATIVE provide
three-phase construction power and limited contingency back-up capability to the
FACILITY and the COOPERATIVE is willing and able to provide these requirements.

         Now, Therefore, in consideration of the mutual promises, covenants and
conditions contained herein, the COOPERATIVE and CUSTOMER agree as follows:

1.0      DESCRIPTION OF FACILITY

         The FACILITY shall include the CUSTOMER-owned ethanol plant and related
         facilities located in the west half of the northeast quarter of Section
         21, Township 106 North, Range 51 West, Lake County, South Dakota.

2.0      AGREEMENT TO CONSTRUCT AND MAINTAIN THREE-PHASE LINE

         2.1      LINE EXTENSION - The COOPERATIVE hereby agrees to construct
                  and maintain approximately three miles of three-phase 12.5 kV
                  distribution line originating from existing COOPERATIVE lines
                  and extending to the FACILITY.

         2.2      FUNCTION - The new line will be available for use by the
                  FACILITY for construction power and back-up to the commercial
                  operation and to the COOPERATIVE for any utility purpose.

         2.3      CAPACITY - Electrical service delivery capacity to the
                  FACILITY under this Agreement shall be approximately 1,000
                  kVA.

         2.4      COOPERATIVE OWNED FACILITIES - Electric service equipment
                  furnished, installed, operated and maintained by the
                  COOPERATIVE shall remain the property of the COOPERATIVE.

3.0      CUSTOMER CONTRIBUTION AND PAYMENT TERMS


                                       1
<Page>

         3.1      CONTRIBUTION-IN-AID TO CONSTRUCTION - The CUSTOMER agrees to
                  pay to the COOPERATIVE a non-refundable contribution to the
                  cost of construction in the amount of $100,000.

         3.2      PAYMENT TERMS - The CUSTOMER shall have the option: (A) - to
                  pay the entire $100,000 within 30 days of completion of the
                  line construction, or (8) - to pay $15,000 within 30 days of
                  completion of the line construction, plus $1,183 per month for
                  a period of 120 months beginning with the commercial operation
                  of the FACILITY or October 1, 2001, whichever occurs first.
                  The amortization includes a carrying charge rate of 11.25% per
                  year.

4.0      SECURITY AGREEMENT FOR CUSTOMER OBLIGATIONS

         To secure the CUSTOMER's performance of its obligations to the
         COOPERATIVE under this Agreement, the CUSTOMER hereby agrees that, in
         the event of non-payment, any unpaid balance will be transferred to the
         FACILITY's electric service account and will be subject to the electric
         energy collection terms associated with such account. In addition, the
         CUSTOMER hereby grants the COOPERATIVE a security interest in any of
         the COOPERATIVE's patronage capital credits owned or hereafter accrued
         by the CUSTOMER.

5.0      AGREEMENT TERM AND TERMINATION

         5.1      DELIVERY OBLIGATION - The COOPERATIVE shall provide back-up
                  service to the FACILITY, as described in paragraph 2 above,
                  until such time as the CUSTOMER ceases to purchase the
                  electric energy requirements of the FACILITY from the
                  COOPERATIVE.

         5.2      OBLIGATION FOR REIMBURSEMENT OF COOPERATIVE INVESTMENT - The
                  CUSTOMER is responsible for paying for the COOPERATIVE's cats
                  associated with installing the facilities described in
                  paragraph 3 above. In the event that the CUSTOMER ceases to
                  use the COOPERATIVE'S facilities, the CUSTOMER agrees to pay
                  to the COOPERATIVE any unpaid balance of financed amount.

         5.3      DEFAULT AND TERMINATION - The CUSTOMER shall be in default if
                  it fails to timely pay for service under this Agreement, If it
                  breaches any other of its obligations to the COOPERATIVE, or
                  if it becomes the subject of bankruptcy or insolvency
                  proceedings. If the CUSTOMER fails to cure that default within
                  ten (10) days after the CUSTOMER receives written notice of
                  default from the COOPERATIVE, the COOPERATIVE may, at its sole
                  option, suspend or terminate its further performance under
                  this Agreement, disconnect electric service to the CUSTOMER,
                  terminate this Agreement, or take other action to address the
                  CUSTOMER's default. This provision shall not limit the
                  COOPERATIVE's right to take immediate action to suspend
                  service if the CUSTOMER's act or omission interferes with the
                  safe and efficient operation of the COOPERATIVE's electric
                  system, nor shall it limit the COOPERATIVE's right to pursue
                  any other or further remedy available to it by law.


                                       2
<Page>

6.0      DISCLAIMER OF WARRANTY AN LIMITATION OF LIABILITY

         Each party shall be responsible for its own facilities and personnel
         provided or used in the performance of this Agreement. Neither
         COOPERATIVE nor CUSTOMER shall be responsible to the other party for
         damage to or loss of any property, wherever located, unless the damage
         or loss is caused by its own negligence or intentional conduct or by
         the negligence or intentional conduct of that party's officers,
         employees, or agents, in which case the damage or loss shall be borne
         by the responsible party. The COOPERATIVE shall not be responsible or
         liable to the CUSTOMER or to any other party for any indirect, special
         or consequential damages, or for loss of revenues from any cause.

7.0      GENERAL

         7.1      GOVERNING LAW - This Agreement and the rights and obligations
                  of the parties hereunder shall be construed in accordance with
                  and shall be governed by the laws of the State of South
                  Dakota.

         7.2      NOTICES - All notices under this Agreement shall be given in
                  writing and shall be delivered personally or mailed by first
                  class U.S. mail to the respective parties as follows:

                  (a)      To CUSTOMER:

                           Manager
                           Dakota Ethanol, L.L.C.
                           P.O. Box 100
                           Wentworth, South Dakota 57075

                  (b)      To COOPERATIVE:

                           Manager
                           Sioux Valley Southwestern Electric Cooperative, Inc.
                           P.O. Box 216
                           Colman, South Dakota 57017

         7.3      NO WAIVER - No course of dealing nor any failure or delay on
                  the part of a party in exercising any right, power or
                  privilege under this Agreement shall operate as a waiver of
                  any such right, power or privilege. The rights and remedies
                  herein expressly provided are cumulative and not exclusive of
                  any rights or remedies, which a party would otherwise have.

         7.4      ENTIRE AGREEMENT/AMENDMENT - This Agreement represents the
                  entire Agreement between the parties with respect to the
                  matters addressed in this Agreement, except as provided in the
                  COOPERATIVE's Bylaws, rules, and regulations applicable to
                  similarly situated customers, which are incorporated herein.
                  This Agreement may be


                                       3
<Page>

                  changed, waived, or terminated only by written agreement
                  signed by both parties as set forth herein.

         7.5      ASSIGNMENT/BENEFIT OF AGREEMENT - Neither party may assign
                  this agreement without the expressed written approval of the
                  other party, which consent shall not be unreasonably withheld.

         7.6      SEVERABILITY - If any provision of this Agreement is held
                  invalid under any applicable laws, that invalidity shall not
                  affect any other provision of this Agreement that can be given
                  an effect without the invalid provision, and to this end the
                  provisions are severable. If any term or condition of this
                  Agreement is unenforceable under applicable law, such term or
                  condition shall nevertheless be deemed enforceable to the
                  fullest extent permissible and the applicable court is
                  requested to reform the offending term or condition.

         IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
executed by their duly authorized representatives, all as of the day and year
first above written.

Attest:                                             SIOUX VALLEY SOUTHWESTERN
-----------------------------------                 ELECTRIC COOPERATIVE, INC.

-----------------------------------

Title:                                              By /s/ Don L.
      -----------------------------
                                                    Title:  General Manager


===================================



Attest:                                             DAKOTA ETHANOL, L.L.C.

/s/ Steven Sershen                                  By /s/ Doug Van Duyn

Title: Project Coordinator                          Title:  President





                                       4