Brokers' and agents' services exempt from tax.

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  2. South Dakota Codified Laws
  3. Taxation
  4. Use Tax
  5. Brokers' and agents' services exempt from tax.

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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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