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Originally Posted by hartkem
I want to direct bury some 12-2 feeder wire to a small garden shed...
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You don't need pipe. The GP circuit for your shed can be achieved with an underground romex type wire (called "UF"). You'll still have to make a narrow trench though.
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Is it OK to tap into the outside electrical receptical to supply power to my shed?
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Depends on how that receptacle is set up and where it gets power from.
Ideally... it is part of a 20A GFI protected circuit. If so, you're golden.
If not, then you should plan to go to an existing 20A GFI protected circuit...
or back to the panel and start a new one.
hth