Section 10-43-24.3 - Compensation paid in state--Some service performed in state. - South Dakota Statutes

10-43-24.3. Compensation paid in state--Some service performed in state. Compensation is paid in this state if some of the service is performed in the state and:
(1) The base of operations, or if there is no base of operations, the place from which the service is directed or controlled, is in this state; or
(2) The base of operations or place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.

Source: SL 1977, ch 96, § 10 (3).