South Dakota Statutes
§ 10-46-75 — Exemption--Certain services rendered to a partnership.
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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South Dakota § 10-46-75 (Exemption--Certain services rendered to a partnership.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2025, ch 50, § 2.
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