State Codes and Statutes

Statutes > South-dakota > Title-49 > Chapter-34a > Statute-49-34a-24

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.

Source: SL 1975, ch 283, § 17.

State Codes and Statutes

Statutes > South-dakota > Title-49 > Chapter-34a > Statute-49-34a-24

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.

Source: SL 1975, ch 283, § 17.