{"data":{"id":"us-sd/sdcl-10-45-1.20","jurisdiction":"us-sd","citation":"SDCL § 10-45-1.20","heading":"Gross receipts--Exemption--Certain services rendered to a partnership.","body":"The following are exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter:\n(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;\n(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\n(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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-1.20","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"999dc1ce3f85d2cdb6da8ae89206a6c820ad4337e43ab2980b8ede5fc58edffa","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-1.19","next":"us-sd/sdcl-10-45-2"},"notice":"GroundRules: Original legal text. Not legal advice."}