{"data":{"id":"us-sd/sdcl-10-45-12.5","jurisdiction":"us-sd","citation":"SDCL § 10-45-12.5","heading":"Exemption of certain sales commissions.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-12.5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5613024ee98afe75d5e2aa4c80ac80865a0850cc13e6a053f63b4427599e55f5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-12.4","next":"us-sd/sdcl-10-45-12.6"},"notice":"GroundRules: Original legal text. Not legal advice."}