“Employment” does not include service performed by a person as a caddy at a golf course in an established program for the training and supervision of caddies under the direction of a person who is an employee of the golf course. However, the provisions of this section do not apply to services performed for:

1. (1) A nonprofit employing unit;
2. (2) This state;
3. (3) A political subdivision of this state; or
4. (4) An Indian tribe.

[1993 c.494 §4; 2001 c.572 §2; 2005 c.218 §8]