The following are exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter: (1) Gross receipts from services rendered by a natural person to a business taxed as a partnership in which the natural person is an owner; (2) Gross receipts from services rendered by a limited liability company, which has no employees and is wholly owned by a natural person, to a business taxed as a partnership in which the limited liability company is an owner; and (3) Gross receipts from services rendered by a corporation, which is wholly owned by a natural person and has no employees other than its owner, to a business taxed as a partnership in which the corporation is an owner.
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