S.D. Codified Laws § 49-34A-24

Current through the 2024 Legislative Session
Section 49-34A-24 - Municipal taxes on utilities passed on to customers

If any municipal corporation imposes a sales tax or non ad valorem tax on revenues collected or earnings by any public utility, such public utility shall add the tax collected on to the respective bills to be paid by the various persons purchasing electricity or natural, manufactured, or mixed gas in such municipality.

SDCL 49-34A-24

SL 1975, ch 283, § 17.