South Dakota Statutes

§ 10-45-98 — Temporary help services not subject to §

South Dakota § 10-45-98
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-98 (Temporary help services not subject to §) 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 § 10-45-98 (2026).

Text

The provisions of §§ 10-45-96 and 10-45-97 do not apply to the providing of temporary help services or to any other arrangement whereby a firm temporarily assigns employees of the firm to support or supplement a client company's regular work force in special situations such as employee absences, temporary skill shortages, seasonal workloads and special assignments, or projects.

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Legislative History

SL 1999, ch 57, § 3.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-98, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-98.