PVC Slip Fittings

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While nice to have for conduits underground especially when they do not follow a straight line path from end to end, tape is not required. Expansion couplings are required in frost/freeze prone areas, and I have seen installations where a misplaced clamp defeats the purpose.
 
It is by the POCO, at least here it is. I'm talking about service conductors, not feeders.
Always to be considered that POCO can require anything that they want for the conductors upstream of the service point, above and beyond NEC requirements. And arguably even if it conflicts with the NEC.

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