SDCL 10-43-24.2 Compensation Paid In State

• Library: South Dakota Statutes
• Edition: 2023
• Currency: Current through the 2023 Legislative Session
• Year: 2023
• Citation: SDCL 10-43-24.2

Compensation is paid in this state if:

(1) The individual's service is performed entirely within this state;

(2) The individual's 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; or

(3) Some of the individual's service is performed in the state and:

(a) The base of operations, or if there is no base of operations, the place from which the individual's service is directed or controlled, is in this state; or