{"data":{"id":"us-sd/sdcl-10-46-75","jurisdiction":"us-sd","citation":"SDCL § 10-46-75","heading":"Exemption--Certain services rendered to a partnership.","body":"The following are exempt from the provisions of this chapter and from the computation of 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 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-75","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a615e23d8d3fe6467bc22cd9078f762dbb635aef42cc78e6fffe5d9d53b914a5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-74","next":"us-sd/sdcl-10-46a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}