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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-75

Exemption--Certain services rendered to a partnership

Official textsdlegislature.gov

The following are exempt from the provisions of this chapter and from the computation of tax imposed by this chapter:

# (1)

Gross receipts from services rendered by a natural person to a business taxed as a partnership in which the natural person is an owner;

# (2)

Gross receipts from services rendered by a limited liability company, which has no employees and is wholly owned by a natural person, to a business taxed as a partnership in which the limited liability company is an owner; and

# (3)

Gross receipts from services rendered by a corporation, which is wholly owned by a natural person and has no employees other than its owner, to a business taxed as a partnership in which the corporation is an owner.

Last amended: Source: SL 2025, ch 50 , § 2.

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In this chapter (40 sections)
  1. 10-46-55 · Exemption of natural gas transportation services by pipeline
  2. 10-46-56 · Exemption for the use of credit card processing services
  3. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  4. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  5. 10-46-59 · Inapplicability of tax
  6. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  7. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  8. 10-46-62 · Gross receipts from charge of interest exempted
  9. 10-46-63 · Exemption for use of certain rodeo services
  10. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  11. 10-46-65 · Exemptions
  12. 10-46-66 · Retail sales include auctions, consignments, products…
  13. 10-46-67 · Department authorized to issue direct payment permits to…
  14. 10-46-68 · Exemption for lodging house or hotel membership fees
  15. 10-46-69 · Tax on use of certain mobile telecommunications services
  16. 10-46-70 · Exemption of receipts received by the state and political…
  17. 10-46-71 · Exemption for sale of coins, currency, or bullion
  18. 10-46-72 · Relief from liability for failing to report tax at new…
  19. 10-46-73 · Exemption for nonprofit corporations created for fire…
  20. 10-46-74 · Exemption--Coaches
  21. 10-46-75 · Exemption--Certain services rendered to a partnership
  22. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  23. 10-46A-2 · Prime contractors and subcontractors subject to tax
  24. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  25. 10-46A-4 · Gross receipts defined--Items not deductible
  26. 10-46A-5 · Improvement without contract taxable when sold within four…
  27. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  28. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  29. 10-46A-8 · Report and payment of tax
  30. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  31. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  32. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  33. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  34. 10-46A-13 · Personal liability of officers, managers, or partners of…
  35. 10-46A-14 · Restriction on application of rate increase
  36. 10-46A-15 · Contractor's excise tax license required--Application
  37. 10-46A-16 · Issuance of license--Assignment prohibited
  38. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  39. 10-46A-18 · Exemption for floor laying
  40. 10-46A-19 · Promulgation of rules
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