S.D. Codified Laws § 10-46-9.5
Current with legislation signed by the governor on or before 3/6/2024
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 10-46-9.5