{"data":{"id":"us-sd/sdcl-10-46-55","jurisdiction":"us-sd","citation":"SDCL § 10-46-55","heading":"Exemption of natural gas transportation services by pipeline.","body":"The provision of natural gas transportation services by a pipeline is exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-55","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"306c3c5ff9f863da0e51e946c0afb13ea6d90fdded131c674f2160c2a5cc8c20","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-53","next":"us-sd/sdcl-10-46-56"},"notice":"GroundRules: Original legal text. Not legal advice."}