There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 46. Use Tax
§10-46-9.2 Brokers' and agents' services exempt from tax.
SD Codified L § 10-46-9.2 (through 2011) What's This?
10-46-9.2. Brokers' and agents' services exempt from tax. 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.
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