TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622F.  Utilities. There is exempted from the taxes imposed by this chapter the sale or purchase of natural gas, electricity, and water when delivered to consumers at the place of consumption by means of pipes, wires, mains or similar systems.

History:

[63-3622F, added 1984, ch. 239, sec. 7, p. 578; am. 1993, ch. 26, sec. 3, p. 89.]