49-34A-24. Municipal taxes on utilities passed on to customers.
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/sd/title-49/chapter-49-34/49-34a-24A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any municipal corporation imposes a sales tax or non ad valorem tax on revenues collected or earnings by any public utility, such public utility shall add the tax collected on to the respective bills to be paid by the various persons purchasing electricity or natural, manufactured, or mixed gas in such municipality.