The provision of natural gas transportation services by a pipeline is exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter.
S.D. Codified Laws § 10-46-55
Exemption of natural gas transportation services by pipeline
Applied in 1 court decision — leading case Northern Border Pipeline Co. v. South Dakota Department of Revenue (2015)
Most recently applied in Northern Border Pipeline Co. v. South Dakota Department of Revenue (August 2015)
Source: SL 1994, ch 99, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.