10-46-9.2. Brokers' and agents' services exempt from tax.The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47. Source: SL 1979, ch 306, §3.
South Dakota Legal Code
10-46-9.2. Brokers' and agents' services exempt from tax.The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47. Source: SL 1979, ch 306, §3.