63-3622F — UTILITIES


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622F.  UTILITIES. There is exempted from the taxes imposed by this
chapter the sale or purchase of natural gas, electricity, and water when
delivered to consumers at the place of consumption by means of pipes, wires,
mains or similar systems.