25.139.31 100th Legislative Session 1245
2025 South Dakota Legislature
House Bill 1245
ENROLLED
AN ACT
ENTITLED An Act to exempt from the state sales and use tax gross receipts for
certain services to a partnership.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That a NEW SECTION be added to chapter 10-45:
The following are exempt from the provisions of this chapter and from the
computation of the 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.
Section 2. That a NEW SECTION be added to chapter 10-46:
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. 25.139.31 2 1245
HB1245 ENROLLED
An Act to exempt from the state sales and use tax gross receipts for certain services to a
partnership.
I certify that the attached Act originated in
the:
House as Bill No. 1245
Chief Clerk
Speaker of the House
Attest:
Chief Clerk
President of the Senate
Attest:
Secretary of the Senate
House Bill No. 1245
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________,
2025 at ____________M.
By
for the Governor
The attached Act is hereby
approved this ________ day of
______________, A.D., 2025
Governor
STATE OF SOUTH DAKOTA ,
ss.
Office of the Secretary of State
Filed ____________, 2025
at _________ o'clock __M.
Secretary of State
By
Asst. Secretary of State