South Dakota Statutes
§ 10-46-9.5 — Exemption of certain sales commissions.
South Dakota § 10-46-9.5
This text of South Dakota § 10-46-9.5 (Exemption of certain sales commissions.) 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 § 10-46-9.5 (2026).
Text
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.
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Legislative History
SL 1988, ch 113, § 2; SL 2008, ch 51, § 47.
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Bluebook (online)
South Dakota § 10-46-9.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-9.5.