{"data":{"id":"us-sd/sdcl-10-45-96","jurisdiction":"us-sd","citation":"SDCL § 10-45-96","heading":"Tax on gross receipts of professional employer organization--Deduction available.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-96","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"667ae17ee60084f96e10e2e839136a46a40b47b2bceb1174729322531edcd22b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-95","next":"us-sd/sdcl-10-45-97"},"notice":"GroundRules: Original legal text. Not legal advice."}