10-46-9.5. Exemption of certain sales commissions.
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/sd/title-10/chapter-10-46/10-46-9-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Unless otherwise specifically subject to tax, the gross receipts resulting from fees or commissions received for rendering a service which provides for the sale of tangible personal property, any product transferred electronically, or services is exempt from the tax imposed by this chapter.