§ 10-46-9.2

S.D. Codified Laws § 10-46-9.2 (2026)

Brokers' and agents' services exempt from tax.

SL 1979, ch 306 , § 3.

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.