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S. D. DEPT. OF LABOR v. TRI STATE INSULATION

No. 13356.

315 N.W.2d 315 (1982)

SOUTH DAKOTA DEPARTMENT OF LABOR, Unemployment Insurance Division, Appellant, v. TRI STATE INSULATION COMPANY, Appellee.

Supreme Court of South Dakota.

Decided January 20, 1982.

Attorney(s) appearing for the Case

Julie M. Johnson, Sp. Asst. Atty. Gen., Aberdeen, for appellant.

Ronald D. Campbell of Heidepriem, Widmayer & Campbell, Miller, for appellee.

WOLLMAN, Chief Justice.

Appellant (Department) appeals from a judgment of the trial court that appellee (Tri State) was not liable for unemployment insurance taxes on certain salesmen. We affirm.

SDCL 61-1-11 sets forth the test to be applied in determining whether an employer-employee relationship exists for unemployment insurance tax liability purposes:

Services performed by an individual for wages shall be deemed to be employment subject to this...

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