South Dakota Statutes
§ 10-45-96 — Tax on gross receipts of professional employer organization--Deduction available.
South Dakota § 10-45-96
This text of South Dakota § 10-45-96 (Tax on gross receipts of professional employer organization--Deduction available.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-96 (2026).
Text
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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Legislative History
SL 1999, ch 57, § 1.
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Bluebook (online)
South Dakota § 10-45-96, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-96.