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SHOPPERS GUIDE v. S.D. DEPT. OF LABOR

No. 19255.

551 N.W.2d 584 (1996)

1996 SD 92

In the Matter of the UNEMPLOYMENT LIABILITY OF SHOPPERS GUIDE, Appellant, v. SOUTH DAKOTA DEPARTMENT OF LABOR UNEMPLOYMENT INSURANCE DIVISION, Appellee.

Supreme Court of South Dakota.

Decided July 24, 1996.

Attorney(s) appearing for the Case

Steven J. Helmers of Lynn, Jackson, Shultz & Lebrun, Rapid City, for appellant.

Drew C. Johnson, Special Assistant Attorney General, Aberdeen, for appellee.

MILLER, Chief Justice (on reassignment).

[¶ 1] Shopper's Guide appeals a trial court order affirming a decision by the South Dakota Department of Labor holding it liable for unemployment insurance taxes on its carriers. We reverse.

FACTS

[¶ 2] Shopper's Guide is a division of the Rapid City Journal newspaper and publishes a weekly advertising guide that is distributed free of charge. Shopper's Guide contracts with various carriers to deliver...

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