64:06:02:85Real estate brokers.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Any commission received by a real estate broker or agent, under any type of agency agreement, is subject to the state sales tax unless the commission is otherwise specifically exempted. Any fee originating from the sale of real property sold in the state of South Dakota, regardless of the broker's or agent's residence, is subject to sales tax. Municipal sales tax applies to any sale of real property located within the municipality's limits.
Source: 17 SDR 4, effective July 18, 1990; 28 SDR 178, effective July 1, 2002
General Authority
- SDCL 10-45-47.1 ↗Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun