The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47.
S.D. Codified Laws § 10-46-9.2
Brokers' and agents' services exempt from tax
Source: SL 1979, ch 306, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.