The provision of natural gas transportation services by a pipeline is exempted from the provisions of this chapter and from the computation of the tax imposed by this chapter.
S.D. Codified Laws § 10-45-67
Exemption of natural gas transportation services by pipeline
Applied in 1 court decision — leading case Magellan Pipeline Co. v. South Dakota Department of Revenue & Regulation (2013)
Most recently applied in Magellan Pipeline Co. v. South Dakota Department of Revenue & Regulation (September 2013)
Source: SL 1994, ch 99, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.