10-45-19.3. Exemption of bulk water for domestic use.
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/sd/title-10/chapter-10-45/10-45-19-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There are specifically exempted from the provisions of this chapter and from the computation of tax imposed by it, the gross receipts from the sales of bulk water which are delivered for domestic use.