SDCL § 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.