Fees, commissions, service charges, and other receipts included in numerator

Fees, other than those described in § 10-43-25.2 , commissions, service charges, and other receipts from the rendering of financial or fiduciary services shall be included in the numerator specified in § 10-43-25.1 if the service is principally performed in South Dakota unless the fees, commissions, service charges, and other receipts are affiliated service income as provided in §