South Dakota Statutes
§ 10-46-75 — Exemption--Certain services rendered to a partnership.
South Dakota § 10-46-75
This text of South Dakota § 10-46-75 (Exemption--Certain services rendered to a partnership.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-46-75 (2026).
Text
The following are exempt from the provisions of this chapter and from the computation of tax imposed by this chapter:
(1)Gross receipts from services rendered by a natural person to a business taxed as a partnership in which the natural person is an owner;
(2)Gross receipts from services rendered by a limited liability company, which has no employees and is wholly owned by a natural person, to a business taxed as a partnership in which the limited liability company is an owner; and (3) Gross receipts from services rendered by a corporation, which is wholly owned by a natural person and has no employees other than its owner, to a business taxed as a partnership in which the corporation is an owner.
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Legislative History
SL 2025, ch 50, § 2.
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Bluebook (online)
South Dakota § 10-46-75, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-75.