Section R15-5-2341. Four-inch Pipes or Valves

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Purchases of pipes, valves, or fire hydrants with an inside diameter of four inches or more are not taxable if the pipes, valves, or fire hydrants are to be used to transport oil, natural gas, artificial gas, water, or coal slurry.

Historical Note

Adopted effective September 29, 1993 (Supp. 93-3).

                    
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