SDCL § 10-46-9.2: Brokers' and agents' services exempt from tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46. USE TAX
The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47.
Collected 2026-09-03T15:18:56Z. Source file · JSON