{"data":{"id":"us-sd/sdcl-10-45-67","jurisdiction":"us-sd","citation":"SDCL § 10-45-67","heading":"Exemption of natural gas transportation services by pipeline.","body":"The provision of natural gas transportation services by a pipeline is exempted from the provisions of this chapter and from the computation of the tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-67","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a5d0540a8b6a768a6c46c13bf61c8393c1dc5247e49921f2ff8d421b2b99458e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-65","next":"us-sd/sdcl-10-45-68"},"notice":"GroundRules: Original legal text. Not legal advice."}