<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>p.s21f67bc5-ce9a-433d-827b-958daf54ba54P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s21f67bc5-ce9a-433d-827b-958daf54ba54C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s21f67bc5-ce9a-433d-827b-958daf54ba54000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s21f67bc5-ce9a-433d-827b-958daf54ba54C2 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; text-decoration: underline; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=47:06:01:02"><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000000">47:06:01:02</span></a><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000001">.  Designation of specific industries as seasonal -- Duration of season.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">For purposes of reemployment assistance tax and benefits, seasonal industries</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">, together with the duration of the season applicable to each</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">, are as follows</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">:</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54000002"> </span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (1)  Summer hotels, inns, camps, curio shops, roadside restaurants, ice cream and soft drink stands, and stable or trail ride operations: May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to October </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (2)  Tourist souvenir stores, tour buses, information centers, and other operations in the tourist industry: May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to October </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">thirty-first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (3)  Drive-in theaters and concessions: April </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">fifteenth</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to November </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (4)  Racetracks and racetrack concessions: May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">fifteenth</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to October </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (5)  Baseball teams and ball park concessions: May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to September </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">fifteenth</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (6)  Carnivals: May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to October </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (7)  Seasonally operated country clubs and golf courses: April </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to November </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (8)  Seasonally operated chair lifts: May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to November </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (9)  Seasonally operated ski resorts: November </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (10)  Outdoor swimming pools: May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">fifteenth</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to September </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">fifteenth</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (11)  Seasonally operated hunting preserves </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">and</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> game lodges: September </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to February </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (12)  Retail nurseries classified in </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">I</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">ndustry 444220 in the North American Industry Classification </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">System, 2022</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">: May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to October </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">thirty-first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">;</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (13)  Retail fireworks stands: May </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to September </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">fifteenth; and</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    (14)  Seasonally operated small game cleaning services: September </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> to February </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">first</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">.</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54000002"> </span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000001">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 10 SDR 28, effective September 28, 1983; 10 SDR 89, effective February 28, 1984; 19 SDR 182, effective June 2, 1993; 21 SDR 86, effective November 10, 1994; 24 SDR 136, effective April 12, 1998; 30 SDR 152, effective April 14, 2004; 39 SDR 127, effective January 23, 2013; 41 SDR 58, effective October 14, 2014</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">; 52 SDR 48, effective November 17, 2025</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">.</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000001">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=61-1-54"><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000003">61-1-54</span></a><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">.</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000001">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=61-1-54"><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000003">61-1-54</span></a><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">.</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54000002"> </span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">    </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000001">Reference:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> </span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000001">North American Industry Classification System</span><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0-000001">,</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0"> 2022 edition, Office of Management and Budget</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">. Copies </span><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">may be viewed and printed free of charge at </span><a href="https://www.census.gov/naics/reference_files_tools/2022_NAICS_Manual.pdf"><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C2">https://www.census.gov/naics/reference_files_tools/2022_NAICS_Manual.pdf</span></a><span style="white-space: pre-wrap;" class="s21f67bc5-ce9a-433d-827b-958daf54ba54C0">.</span></p><p dir="ltr" class="s21f67bc5-ce9a-433d-827b-958daf54ba54P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s21f67bc5-ce9a-433d-827b-958daf54ba54000002"> </span></p></div></body></html>