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. Source: SL 1988, ch 113, §1; SL 2008, ch 51, §16.
South Dakota Legal Code