Section R15-5-2104. Interstate and Foreign Sales

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A person engaged in business under the utilities classification may deduct from the tax base gross receipts from sales of electricity, gas, or water, delivered through transmission lines or pipelines to a point in another state or country, from a point in this state and used out- side this state.

Historical Note

Amended effective October 17, 1997 (Supp. 97-4).

                    
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