MILLER, Chief Justice.
Midland Atlas Company, Inc. (Midland) appeals an order of the circuit court which affirmed the decision of the South Dakota Department of Labor that certain Midland sales representatives were employees rather than independent contractors for purposes of unemployment insurance tax liability. We reverse and remand.
FACTS
Midland publishes and sells county atlases. Homer G. Taggart, III, filed a claim for unemployment insurance...
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