South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:13 — Electric energy and natural or artificial gas

The sale of electric energy and natural or artificial gas is taxable if sold to
consumers or users. Sales to other distributing companies or municipalities who
are resellers are not taxable. Sales by municipalities are taxable. Sales of
materials, supplies, and equipment to utility companies are subject to tax.
Charges for connection or reconnection of the service are taxable.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-4 , 10-45-5.2 , 10-45-6. Declaratory Ruling: Heating fuel used to maintain soil and atmospheric temperature in greenhouse for production of bedding and ornamental plants is not a component part of the plants produced, and is subject to the sales tax. Secretary of Revenue Declaratory

Source: official text