South Dakota Codified Laws 49-34A-24. Municipal taxes on utilities passed on to customers
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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.
Terms Used In South Dakota Codified Laws 49-34A-24
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Source: SL 1975, ch 283, § 17.