Unless otherwise specifically subject to tax, the gross receipts resulting from fees or commissions received for rendering a service which provides for the sale of tangible personal property, any product transferred electronically, or services is exempt from the tax imposed by this chapter.
S.D. Codified Laws § 10-45-12.5
Exemption of certain sales commissions
Source: SL 1988, ch 113, § 1; SL 2008, ch 51, § 16.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.