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.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Source: SL 1988, ch 113, § 1; SL 2008, ch 51, § 16.