Senate Bill 0253
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DIGEST OF SB253 (Updated February 6, 2007 3:13 pm - DI 84)
Utility receipts tax. Exempts gross receipts derived from the sale of utility services between members of a controlled group of corporations or an affiliated group from the utility receipts tax if: (1) the seller is the producer of the utility service and the purchaser is the end user; and (2) the seller and the purchaser exist at the same location or adjacent locations.
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