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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-98: Temporary help services not subject to § 10-45-96.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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