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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-97

Professional employer organization defined

Official textsdlegislature.gov

For the purposes of § 10-45-96 , the term, professional employer organization, means a firm which:

# (1)

Enters into a contractual agreement with a client company to create a co - employment relationship for the provision of payroll, benefits, and other human resources functions;

# (2)

Covers at least seventy - five percent of the client company's full - time or full - time equivalent employees domiciled in South Dakota; and

# (3)

Maintains separate books and records of account for each client company.

Last amended: Source: SL 1999, ch 57 , § 2.

Source: view the official text

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In this chapter (40 sections)
  1. 10-45-71 · Passenger transportation gross receipts tax…
  2. 10-45-72 · Inapplicability of tax
  3. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  4. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  5. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  6. 10-45-82 · Gross receipts from charge of interest exempted
  7. 10-45-83 · Pawnbrokers not eligible for exemption
  8. 10-45-84 · Fee or commission not subject to tax
  9. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  10. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  11. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  12. 10-45-88 · Review and audit of temporary vendors
  13. 10-45-89 · Failure to maintain records--Revocation of temporary license
  14. 10-45-90 · Exemption for gross receipts from certain rodeo services
  15. 10-45-91 · Admissions to rodeos and related activities taxable
  16. 10-45-92 · Allowable deductions for auctioneers
  17. 10-45-93 · Exemption for gross receipts from international sale of…
  18. 10-45-94 · Exemption for gross receipts from direct mail service
  19. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  20. 10-45-96 · Tax on gross receipts of professional employer…
  21. 10-45-97 · Professional employer organization defined
  22. 10-45-98 · Temporary help services not subject to § 10-45-96
  23. 10-45-99 · Definitions
  24. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  25. 10-45-101 · Requirements for extension
  26. 10-45-102 · Extension applies to full costs and installation fees
  27. 10-45-103 · Application for extension permit--Permit nontransferable
  28. 10-45-104 · Secretary to prescribe form and documentation requirements
  29. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  30. 10-45-106 · Right to hearing on denial of extension request
  31. 10-45-107 · Promulgation of rules regarding filing extensions
  32. 10-45-108 · Sourcing of sales and services
  33. 10-45-109 · Registration and tax collection does not create nexus for…
  34. 10-45-110 · Exemption for sale of coins, currency, or bullion
  35. 10-45-111 · Relief from liability for failing to collect tax at new…
  36. 10-45-112 · Exemption for nonprofit corporations created for fire…
  37. 10-45-113 · Exemption for small sales by minors
  38. 10-45-114 · Exemption--Coaches
  39. 10-45A-1 · Definition of terms
  40. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
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