61-1-27. Service considered within state--Services in more than one state.

Service is considered to be within a state if:

(1)    The service is performed entirely within the state; or

(2)    The service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state, such as service that is temporary or transitory in nature or consists of isolated transactions.

The department shall promulgate rules pursuant to chapter 1-26 providing for coverage of workers performing services in more than one state.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (e); SL 1939, ch 86, § 1; SL 1983, ch 22, § 7; SL 1993, ch 375, § 15; SDCL § 61-1-13; SL 2012, ch 252, § 59.