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State of South Dakota  
EIGHTY-FIRST SESSION
LEGISLATIVE ASSEMBLY,  2006  

645M0245  
SENATE BILL   NO.     188  

Introduced by:     Senators Schoenbeck, Adelstein, Bartling, Broderick, Dempster, Duniphan, Gray, Greenfield, Kelly, Knudson, Koetzle, Koskan, Lintz, McCracken, Moore, Napoli, Nesselhuf, Olson (Ed), Peterson (Jim), Sutton (Dan), Sutton (Duane), and Two Bulls and Representatives Dykstra, Faehn, Frost, Haley, Hanks, Haverly, McCoy, McLaughlin, Murschel, Sebert, Turbiville, Valandra, and Vehle  



         FOR AN ACT ENTITLED, An Act to  exempt the purchase of natural gas, propane, and fuel oil from sales and use tax during a certain time period of the year.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That chapter 10-45 be amended by adding thereto a NEW SECTION to read as follows:
     There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the sale, furnishing, or service of gas if sold at retail in the State of South Dakota to consumers or users during the months of January, February, and March and if the gas is delivered during those months and paid for by May tenth. If the billing period for the sale, furnishing, or service of gas is based on a monthly period, the gross receipts from the sale, furnishing, or service of gas shall be prorated according to the days of the billing cycle. For the purposes of this section the term, gas, includes natural gas, propane, and fuel oil.
     Section  2.  That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:
     The use or consumption of gas during the months of January, February, and March is exempt from the tax imposed by this chapter. For the purposes of this section term, gas, includes natural gas, propane, and fuel oil.