10-45-6. Tax on utility services.There is hereby imposed a tax of four and two-tenths percent upon the gross receipts from sales, furnishing, or service of gas, electricity, and water, including the gross receipts from such sales by any municipal corporation furnishing gas, and electricity, to the public in its proprietary capacity, except as otherwise provided in this chapter, when sold at retail in the State of South Dakota to consumers or users. Source: SL 1935, ch 205, §34; SL 1937, ch 253, §1; SDC 1939, §57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1974, ch 97, §1; SL 1981, ch 102, §§2, 3; SL 1987, ch 98, §6; SL 1988, ch 106, §1; SL 2016, ch 65, §4, eff. June 1, 2016; SL 2023, ch 32, §4. p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} Effective July 1, 2027 SDLRC - Codified Law 10-45-6 - Tax on utility services.span { white-space: pre-wrap; } p.s2085685Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0;
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85685DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085685SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 10-45-6. Tax on utility services.There is hereby imposed a tax of four and one-half percent upon the gross receipts from sales, furnishing, or service of gas, electricity, and water, including the gross receipts from such sales by any municipal corporation furnishing gas, and electricity, to the public in its proprietary capacity, except as otherwise provided in this chapter, when sold at retail in the State of South Dakota to consumers or users. Source: SL 1935, ch 205, §34; SL 1937, ch 253, §1; SDC 1939, §57.3201; SL 1941, ch 345; SL 1943, ch 296; SL 1974, ch 97, §1; SL 1981, ch 102, §§2, 3; SL 1987, ch 98, §6; SL 1988, ch 106, §1; SL 2016, ch 65, §4, eff. June 1, 2016; SL 2023, ch 32, §§4, 19.South Dakota Legal Code