South Dakota § 10-46-75 - Exemption--Certain services rendered to a partnership.
Full text of South Dakota South Dakota Codified Laws § 10-46-75 — Exemption--Certain services rendered to a partnership., with citation guidance and answers to common questions.
§ 10-46-75. Exemption--Certain services rendered to a partnership.
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.
Source: SL 2025, ch 50, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-46-75
What does South Dakota Codified Laws § 10-46-75 cover?
Section 10-46-75 ("Exemption--Certain services rendered to a partnership.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-46-75?
A common citation format is "South Dakota Codified Laws § 10-46-75" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-46-75 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.