South Dakota License Law

A South Dakota real estate salesperson may operate as an independent contractor for tax purposes. This means:

AThey are exempt from all SDREC supervision requirements
BTheir employment taxes differ from employees, but they still must follow all license law requirements under broker supervision✓ Correct
CThey can practice real estate without a sponsoring broker
DThey may set their own commission rates independently

Explanation

Independent contractor status in South Dakota affects tax treatment (no employer withholding) but does NOT exempt the salesperson from license law requirements, broker supervision, or ethical obligations.

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