BEFORE THE 5P1'Bk.tc'f t4EJ'll,g - l iES C'.C$"cr5,3ttD5SBf 33 -;2 t. ,.

QF 'TEIE STATE <IF SOfE&f D;?%.~S7i":% k J

500 E CapitnJ. $:art: C'apitof I\;srt&r;g, JPztc-rre 5%: i" i g

C$PRfPk,.iS f M T

1IThiket;e are the facts ~ g i ~ i ~ i g rise 80 my campl;ginP: I am being deni~ed .;ales tax exei~pkfon f f ~ r ~ q r " k : $ $ F r ~ r ; ~ j r ~ + t ciif .?,aeLr;*.7if g z - i i 53% i . )41- ,~7+$:, P,ir,wf-,,-.,ri - --.---- - - " - L - L L C ~ - - - . ~ ~ ~ U - - --=- - . - ~ ~ & - ~ i i l t i ~ i l r . i .. - ---1 i 2-. - &x -j ,l_-i__.-- :-I="& - .- - Gas Cu. in vi~olr;ttion of Scc. lQ-t;%-19, -.--- - " - - . . - - ~ L L ; - u i < ~ & - M . - ~ ~ - . - * b - d * l * l * l * l & C - t , *#=r ..,. -4 --iii.li-E..'-jr _-.+ -,-- <..., --ex "- . r - *,,,- - - Exhib i t l 1: Capy of letter datesf D i t ~ , $9, t39; fr<+s,s Bkhryi*i.~t R~.ufi4".ip$ ztF d~gk~lv., -,.:,F? , ---.- -....d--h+&--.e-t - . ..--*-- SS.9S>! Z&-T--- --a* =<-.- "..S...m% b ",& . a- *- A"%% 2,dd<&c~

explaining t h a t exernpticnvtt7uirJ be zit:jl:cad i f {hey t?n..$l Cd!=?%$k&,ffi? i~ f V : ~ ~ : ; K T ~ $ * . ~ ~ \ i.rt f)'.i -8 ---a- - C . I - ^ - U I - - r Y , l r C - - r Y,._Lr C=*1.7 a,, TCIS^I&^C W X 1152,r,.& -t&-2,>"Lli ;hi= - i. r , Ti -

Exhibit 2 : Cr311y of cer i i t icate €rant Sotrgka D~rrStc~-ka &:li:r@, J:.+ jks+,d.~"$rryti~ f f s ~ ? . ~ t g aRrxil ?:"a - - - a - i. ',, - , - - . Y I I U & l - s , , J a L = ~ * ' k d w -ll,,i= *_ni *8&-S --'i<.l -S (-6 i i - Z O l i:;. -" r

Peoples Ca,s C.O.. ,---. ---. --- u r r w ~ ~ ~ " ~ " i i L " , , L W W W W W W W W W ~ - ,.i:.-i:i:-J ";i'L,iiii2s.>9dz..̂ r<"i"i"i- -,". .--"i,"i..."i- ..,--, *."-- '.>.mi "&.F.,fl?" : + " ~ z ~ ~ ~ ~ ; ! ~ ~ r ~ - ~ . ~ : : ..,.,, z.*.%rr.,;.:.;:?<:,r

Ex h i hit 3 : Copy of memu_ dc?';eci &~~~~Lg,L~~~$&~;;~~,~~~~~;~~iii~~;t:~i~~f=O,~~~'iij:,~i, t$r;si;i: : rg.s;;.jix~,.s ,;l:- -)----. -....-~,,t,*r-a.x ~ ~ - ~ i ~ ~ i ~ ~ ~ ~ ~ ~ m ~ ~ ~ ~ : ~ : ~ ~ t , ; : ~ ~ ~ ~ : . ~ ~ ; ~ : ~ ~ , ~ x ~ : ~ . . ~ , : . , ,;:.:mi

certificate froirn me, ~ l s o .thjs memo; t,lt:~ili:?:; $ 'h;'.i;*~ QV'S,~- fi:~elq+i:~~j- ;%:F +~:+,fi~;i*~:";p <j!- !.+?-~;r~~,~$.+-j.: -.- --.--___I_I.Y_I,~_IIU - ~uu-~n;..u~-~~n~~-~-~-~r~~iai~iai~il~,~~il~~-:~~~i?~i~i~i mirir;iir j-jj,~.:~~~o::iiii,~r.ii~~;,:.i:~ - .taiia,P:s,;:AI~;,;:L,Li7.iii;~Cii,iiiiiiC:::;

Exhibit 4: Copy of hillirlg d ~ t e : l .lac:. 30.,539F qs%o.z.j:r;;;~; %#:t@,% feffri.ric$ ;D, F $ ~ W ,yhsf~~:..~, -,-- .--.-I--̂-p--- - -r~~jriirrurir~-.,h~,~v~~~~,,Y;iiii.,iilll ,iir,,i~,.~C1l,~JII,.;ijjjjj ;*Ir,$ix.-l-l-l-l-l. ,. ...,,-. .,.. --. 3 ,,.-..i...,l .-., .. ..,-.,,..,,, ;<. ,. ~'..,.. .>. .

o f $569.59 for 'tile years ' iScj4, i 9 9 5 , z z 5925,

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la$2\41'&' plea,.^ afitac!~~ addilio~af pagm, if nf;crs"r.;:iry, ict f+~p%dj$ yfhx ~ i l f ~ @ i ~ > $ i ~ &$~,~cFE k%w L C - ~ & $ s-d*-%l:c-& &wztpsa~, .~ t i~ ld I~fB may pertdin to yerreco~%phint I I

4 n i r i i U I - ( - - , J - . ( - ~ - - ~ I L U U - U U U " \ - U - + ~ ~ ~ * ~ ~ . r W - - q i i - / ( - * - ~ - r * , . L L * & 7 r I * i_iiv,& _ir> r - * - - j

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*c- " A&&-$*&&- $ 3 2 . i --k

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lM!,liXEM r DUANIC 8 Q 4 6 4 PLEAS^ PZS@E~~&@@ T M ; ~ 14l l lE82 US MWY 212 &&f ICP: gjT pr;f,yi?#g;$f %f&$

-- DIIILAND , SD 57456-5832 8ggk ~ " t s g ~ , - -- -

.".. ... --. THIS AMOUNT PAST DUE CUVERS GAS SGEVX6E" P@@GUQb $Ai3&28%

WE BIEQUEST THAT YOU GXYE THXS MATTER 'PBiQ& -3?BYG; i & P & -.7z.G

ATTE;IMTS3M SINCE 27' %fit$. 13h HEgeS$&f4'b p$h@ 9% T Q ij%$Sgg~~p $ * + 3 ~ GAS S E R V I C E UNLESS PHZS rkHQtj%f IS p%a?J W %k i2f' gCE 4% AGREENENT WECARWIHG PAVWEgT OH Of? BgP@$lB QE, $13 ,i-y&

WE TIRUST rHar M E $Watt RGCSIVE Y Q ~ R ~ ~ ~ ~ g ~ t s ~ c a P B ~ ~ ~ + L Y SQ XI-lB'r YQU W I L L CBMTf NUE Ti> RREEEf V 2 G$t$Mbf&%ftQF%-Ex~ +&S $ ,~@t$$g~ ,

A CNll&RGE RF 5 30.QE b!iLk B f . f @PbG fGlr @EC@%dibU$C$%GPe, ;".̂ ;2&kk SEWV'XCE XS EISCONTfNUED* 3 B TYE Q V t % t GAS 5 f @ % $ C E $ 5 DLSCCNTPNUED I T GA&N4lT 3-E PESQ&%B &?$PI;. VQ@R 4CC3Vg$T $5 PAInl , OR kJNTIL WE REACsi 46tJ YIGb%:,B%Ei.4% 2iEB&i_RCfHG @&PR'FPiT'

YQU N A Y RECEZVE h D D I l $ a N A L B f t $ T N G s % " 5e, ? b b 2 $ 5 & ~ 1 4 $ $ MIL1.. RE I U E N Y X F X E G A S PA!;?' Bf2%=

This tcotex is rwp$nx ta yamr g:p& & ~ b , f F*:Bi'aa-ry &, &*J$- r+*3$%;ity. g 1, r .qB p:, '~gt:;.?,~; atit for usc in a grain iiE?jef t~crnp &uin s~r i t i i i>irr.

I t yru hnr- n*g ? . * q i l r % r 141t$$ * * S %

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rhP'TEHTIQN.. . . ... YOUR GC;S SERVfCE dICCt3tfH'?' XS HDW P&ST-B@EE

I - ., THIS AMOUNT PAST DUE CDVEHS GAS SGRVTCE TPfRoUtH gSd@EPP'& * -,,,,

1 WE REQUEST THAT YOU G I V E THYS EAST^^^ YOUR L i ~ 8 E 6 $ & I E ATTEMTIOH SINCE XT WrLe BE NGCGSSAS~V ma I:% TO st&cag~ wua !GAS SERVICE UNLESS 7HZS AHRtiNT' IS PAXQ UB Gc REBGg a&

1 - AGREEMENT REGARDING PAYBEHT ON QW I$EFOR% t34i %&/$a#

CHARGE C3F $ la. Og WILL &E WWOE q6ST;r- &iCD&ii;t~EGf to@ XP 6 A f ERVlCE IS DZSCQNT%t%.fEB~ E M TNE EYEMP GAS SGRVZGg XS ISCQPSTBWUED PI I;k,MHOt BE WEISQHdQ ff#Pk't, YalfR &ECQQH*t ES

+$,?., C-LLESE mrmuaiu n ~ ~ a ~ o ~ ' i x w ftw P ~ W M ~ T f w k $la&?@ . . . Ptfop~J

-* ," ".,A $i~~IYff# - ,.,.. -. . .: ..j!Uf*; -.. , !$,ATIJRPQ Plati~e of Psopcred Ririccnne&ion q j ;?$; &,%

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p,*-w*~~,##m.~"w%*Aw*'!d~z-&"# f s ," *m!. 6r.-,*-*- r-7a mla:sr i naiE awrt.: as/3a,w3 X \ s ; b 4 2 0 d R f ~ ~ ' ~ 3 I 4 "6 $9

k \**$" ,w*A3*Gw#m.&d,m !% ~,~,4*w~d*,,&,,a~<.,r, ".*"i-kwm 4, :

PEDPLES NATURAL @as ~ C W E P B .S;SQWWC 201 E THfRT) % & X !,%% mi %%$V 2 list PG BCX 231 ~ 3 3 6 &?XD F hk2 @$?%3& F A I R H Q H T , R% %&DSI-B231

t i vau hsNn en5 s,*otief-r roaut P t F eaawnt ur i? a a , ~ nsal t~ PULR mt- < 880 3 303-0752

51 raa~emnti j FIP B W e o n t r ~ i w a * nstl @Ff $fig )fQQ3;2$ t B 4 + $ 3 &%h @kg %B& $ $ -A

Pbuplan N a l u r s i iasu t l fd lhs q i i

#WE kll+CUW t9lf0Ol

Frc~m: Jacobson, llavid Tor: Bullard, Bill, Hosec;k, Camron; Me

STAFF>> Sulbject: Muxen cornplaint .... ..Peoples rep Dalte: f hursday, hilay 21, 1998 f O:5l AM

The? person who will be representiliig Peopies at :he 28th Cornmisston rnectung iu )?ttt;~did l.S&ukW+~k be 'faxed the agr?nda. HIS phone numtier is 402-221-2024 His Tax number Is 402-221 2501. He ia from Omal*ra.

EibEFORE THE PUBLK UTILbTlES <,4CfMM18$10N OF THE STATE OF SOUTH DiAKOTtA

81\9 THE WIQATTEW OF TWE COMhrLAiNT 1 ORiaER FbNPfFdG f40 F'BILED I DUANE MSIUXEN, DOLAND, PR~B~~.,B;~_EGAU$E, D$%&~~ss~HG SCNTB-8 E:)AKOTA, AGkl-2sMST PEBPbES GBDhPLAfMT A,&D G K , ~ % $ ~ ~ NIA'TURA%.. GAS REGARDING SALES TAX ) 13QCReT E%EMP%Sa(:3N F.;1698*093

On 'aillay 5, 1 998, the Public Utilities Cc~rnmiss~c:rr- [ G ~ % ~ W ~ S % ~ O Q > fe.r;arua;r4 9 Cr~~rnplaint flied by Duane Wluxen ((hrnpiainact), Doland, Statmtlt D~kr3t8, 8gaurBt P&3p7BS Misti~rai Gas (F'NG) The Corriplainant explarns :hat he Pias f i the C&aif:calau, @f &awl exemption and has a letter from the Department cf f r ~ q e n u e f lYi:iterrsief i;er~~&tii"F:;a Q?at at: tequirecnler~lts were rnet tta qualib for a sales tax exempitar!, PF=G h s s rRGit"8dBd t h ~ t Revenue rebqurr~es a separate meter owned by FMG.

On Nlay 28, 1998, at a duly noticed meerlnq. C~ttsptatn~enr av!arn@;R 1.1s ~6262plsfnf against PhIG regarding a sales tax exernpti~n fl;otnm~si~axt $t& [$la?% noted ki;& repaesentati~ves ,from Reveniie electtad nai: tc at:@:"& the rnize'&sflg and %B@o t @ ~ ~ ~ f i ~ f ~ ~ & l " f $ ~ c J fincling pro1:)able cause JI2e Conrnzissior; deierrec: any ai:'''io~n an $38 ~@mgfeatlt r;;t ai"&P

fcr Staff to inegotiate with Revenue and ConpTatnsn!

On Ju!y 23. 1998, at a du!y natrmrt mm"rtazg, 1112 CT2v~~i~~rm @f~5Ct&d Crn~pfa~t~;%~S_i'~ request to defer any action on !*?is complaint vnft: tf?e C(~mma~~:a f i *~ ??B:#:l (r~g~186y scheduled ~rneet~rig.

Pursuant 'io ARSD 213.1f4.81 :O8.O'f ana 21) 233 a"?% r f 3 mmp3tQe EaanbB Bgf.8 $$it!86 wittloiut forlnal action, the C~nrnrssron shall dstermrn~ e;f Qt%2 C D ~ ~ D ' F B ; ~ ; ~ %2@;@% pf~b$kQ!@ muse of ari unlawful or unreasonab!~ s ~ ? , rate. pwArcs 0$ ttP:ribSSiQfii tQ ~ C J fam8arG kvrdh BWF ccrrrrpla~vlt

On ,!?ugusf 4, 1398 at a diify nstrcerf tnsettng, tha Ccrmmt$s!ort bg3arrf CgX*~rpnQart$ from tne Ccrnplainant and PNG Staff rroted [Fat piiisuan! lo Sfazrih Ra&rst;> k,&q+bi M4G crsitects anid remits sales tax ts Revenue on all tbetr gal.~nh$ gas sat+?$ rtr Sc;"i~~t*5h%~'1ig 111 order to :i;atisfy me Revenue's rqu~re;t;renis, She C B ~ ~ ; S , ~ S S ! O ~ ?*vn~fd E-kavs $0 is@Qr Phi;; to take rpasssssrcjr? of Carstpla~rrant's submetcnfig facrirti2g w?frf37 'rt@ aafc4icd Ba fb& custamer's !side of the biiling metci. Sfafa ifidicata? !hat rl )189 rink $@Bl? i%@ ~ ~ ~ f s r r ; r s r s ~ x : ' $ practira to regulate wsiunler ~&ne!i fac~littes an3 rect9~mms+rd%b t!lda$4hQ'4 ~ Q @ : * B ~ S S F ~ ? ~ ~ r%aZ

find probablls wus@ c";a nuniadui ur unreasonable act. rake, praU;co Cxr BsPriX$t.bF~ B j g2F&G tu go faward with the complaint.

Tne Comrniss;~~ finds that 19 has ju?'rsd~dr~m cwec t!:;:~ m&tt:"lef p&1rt;t;i;30'.~ $3 SE>Gt 34A-2, 49-34A-4. 49244-58 and ARSD 20 i O 31 Q9 G3 a3?2 ?ZS2Q 0 t 22