Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-12.5 - Exemption of certain sales commissions

S.D. Codified Laws § 10-45-12.5

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Current through the 2024 Legislative Session
Section 10-45-12.5 - Exemption of certain sales commissions

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.

SDCL 10-45-12.5

SL 1988, ch 113, § 1; SL 2008, ch 51, § 16.