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.
S.D. Codified Laws § 49-34A-24
Municipal taxes on utilities passed on to customers
Source: SL 1975, ch 283, § 17.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.