As used in this title, the term, employment, does not include employment specifically exempted from coverage under the Federal Unemployment Tax Act.
S.D. Codified Laws § 61-1-33
Employment exempt under Federal Unemployment Tax Act
Source: SDC 1939, § 17.0802 (7) (g) as added by SL 1968, ch 88; SL 2008, ch 277, § 20; SDCL § 61-1-18.1; SL 2012, ch 252, § 59.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.