The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47. Source: SL 1979, ch 306 , § 3.
Brokers' and agents' services exempt from tax
SDCL § 10-46-9.2 — under USE TAX.
SDCL § 10-46-9.2
SDCL § 10-46-9.2 — under USE TAX.
SDCL § 10-46-9.2
The tax imposed by this chapter shall not apply to services of brokers and agents licensed under Title 47. Source: SL 1979, ch 306 , § 3.