Section R15-5-2107. Sales to Irrigation Districts

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A person engaged in business under the utilities classification is subject to tax on the gross receipts from producing and furnishing or furnishing electricity or gas to an irrigation district for the pur- pose of producing water for irrigation of farm lands or of lands sub- divided for residential purposes which are entitled to irrigation water unless an exemption applies.

Historical Note

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

                    
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