Section R15-5-2105. Locally Delivered Utilities

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A person engaged in business under the utilities classification is subject to tax on the gross receipts from sales of electricity, gas, or water, produced outside this state that is delivered through trans- mission lines or pipelines to a point in this state, for use in this state unless an exemption applies.

Historical Note

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

                    
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