{"data":{"id":"us-sd/sdcl-10-45-97","jurisdiction":"us-sd","citation":"SDCL § 10-45-97","heading":"Professional employer organization defined.","body":"For the purposes of § 10-45-96, the term, professional employer organization, means a firm which:\n(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;\n(2) Covers at least seventy-five percent of the client company's full-time or full-time equivalent employees domiciled in South Dakota; and\n(3) Maintains separate books and records of account for each client company.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-97","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d7aaa079be441dab51252ea018e2f2983bbdcb2ab00c11bd0b6b1e4915bc6fc5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-96","next":"us-sd/sdcl-10-45-98"},"notice":"GroundRules: Original legal text. Not legal advice."}