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

South Dakota Statutes

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

South Dakota § 10-45-97

Title 10TAXATION

Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-97 (Professional employer organization defined.) 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 § 10-45-97 (2026).

Text

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.

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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.