Section 10-46-9.5 - Exemption of certain sales commissions.
10-46-9.5. Exemption of certain sales commissions. 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.
Source: SL 1988, ch 113, § 2; SL 2008, ch 51, § 47.