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• 11 Amounts collected by any provider of funeral services on behalf of, and paid to, <br />another person providing goods or services in connection with a funeral, if the <br />goods or services were contracted for by the provider of funeral services to his <br />customer. A provider of funeral services claiming the exclusion shall identify on <br />its license application each person to whom the excluded receipts have been paid <br />and the amount of the excluded receipts paid by the provider of funeral services to <br />such person. As used in this paragraph, the term "provider of funeral services" <br />shall mean any person engaged in the funeral service profession, operating a <br />funeral service establishment, or acting as a funeral director or embalmer. <br />Employee benefits paid by a staffing firm to, or for the benefit of, any contract <br />employee for the period of time that the contract employee is actually employed <br />for the use of the client company pursuant to the terms of a professional emplover <br />organization (PEO) services contract or temporary help services contract. <br />However, the taxable gross receipts of a staffing firm shall include any <br />administrative fees received by such firm from a client company, whether on a <br />fee-for-service basis or as a percentage of total receipts from the client company. <br />For the purpose of this paragraph: <br />"Client company" means a person, as defined in & 1-13.19, that enters into a <br />• contract with a staffing firm by which the staffing firm, for a fee, provides PEO <br />services or temporary help services. <br />"Contract employee" means an employee performing services under a PEO <br />services contract or temporary help services contract. <br />"Employee benefits" means wages, salaries, payroll taxes, payroll deductions, <br />workers' compensation costs, benefits, and similar expenses. <br />"PEO services" or "professional employer organization services" means an <br />arrangement whereby a staffing firm assumes employer responsibility for payroll, <br />benefits, and other human resources functions with respect to employees of a <br />client company with no restrictions or limitations on the duration of employment. <br />"PEO services contract" means a contract pursuant to which a staffing firm <br />provides PEO services for a client company. <br />"Staffing firm" means a person, as defined in & 1-13.19, that provides PEO <br />services or temporary help services. <br />"Temporary help services" means an arrangement whereby a staffing firm <br />0 Page 2 of 5 <br />