South Dakota § 10-45-97 Professional employer organization defined.

South Dakota Statutes

§ 10-45-97 — Professional employer organization defined.

South Dakota·Title 10 TAXATION·Ch. 10-43 RETAIL SALES AND SERVICE TAX

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

South Dakota § 10-45-97 (Professional employer organization defined.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.