{"data":{"id":"us-sd/sdcl-10-45-98","jurisdiction":"us-sd","citation":"SDCL § 10-45-98","heading":"Temporary help services not subject to § 10-45-96.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-98","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1e3a2b3430b122d321fb21920cb1c818cdb2b09182fb4a887583a93f623fe3dd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-97","next":"us-sd/sdcl-10-45-99"},"notice":"GroundRules: Original legal text. Not legal advice."}