South Dakota Statutes
§ 10-45-96 — Tax on gross receipts of professional employer organization--Deduction available.
The gross receipts of a professional employer organization are specifically subject to the tax imposed by this chapter. However, a professional employer organization may deduct from its taxable gross receipts its actual disbursements, including appropriate reserves, for the wages, salaries, payroll taxes, payroll deductions, workers' compensation costs, insurance premiums, welfare benefits, retirement benefits, and other employee benefits of its co - employees.
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South Dakota § 10-45-96 (Tax on gross receipts of professional employer organization--Deduction available.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1999, ch 57, § 1.
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