Designation of specific industries as seasonal -- Duration of season.
Effective Nov 17, 202552 SDR 48Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 10 SDR 28, effective September 28, 1983; 10 SDR 89, effective February 28, 1984; 19 SDR 182, effective June 2, 1993; 21 SDR 86, effective November 10, 1994; 24 SDR 136, effective April 12, 1998; 30 SDR 152, effective April 14, 2004; 39 SDR 127, effective January 23, 2013; 41 SDR 58, effective October 14, 2014 ; 52 SDR 48, effective November 17, 2025 . | General Authority: SDCL 61-1-54 . | Law Implemented: SDCL 61-1-54 .
For purposes of reemployment assistance tax and benefits, seasonal industries, together with the duration of the season applicable to each, are as follows:
- (1) Summer hotels, inns, camps, curio shops, roadside restaurants, ice cream and soft drink stands, and stable or trail ride operations: May first to October first;
- (2) Tourist souvenir stores, tour buses, information centers, and other operations in the tourist industry: May first to October thirty-first;
- (3) Drive-in theaters and concessions: April fifteenth to November first;
- (4) Racetracks and racetrack concessions: May fifteenth to October first;
- (5) Baseball teams and ball park concessions: May first to September fifteenth;
- (6) Carnivals: May first to October first;
- (7) Seasonally operated country clubs and golf courses: April first to November first;
- (8) Seasonally operated chair lifts: May first to November first;
- (9) Seasonally operated ski resorts: November first to May first;
- (10) Outdoor swimming pools: May fifteenth to September fifteenth;
- (11) Seasonally operated hunting preserves and game lodges: September first to February first;
- (12) Retail nurseries classified in Industry 444220 in the North American Industry Classification System, 2022: May first to October thirty-first;
- (13) Retail fireworks stands: May first to September fifteenth; and
(14) Seasonally operated small game cleaning services: September first to February first.
Reference: North American Industry Classification System, 2022 edition, Office of Management and Budget. Copies may be viewed and printed free of charge at https://www.census.gov/naics/reference_files_tools/2022_NAICS_Manual.pdf.
Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 10 SDR 28, effective September 28, 1983; 10 SDR 89, effective February 28, 1984; 19 SDR 182, effective June 2, 1993; 21 SDR 86, effective November 10, 1994; 24 SDR 136, effective April 12, 1998; 30 SDR 152, effective April 14, 2004; 39 SDR 127, effective January 23, 2013; 41 SDR 58, effective October 14, 2014 ; 52 SDR 48, effective November 17, 2025 .
General Authority: SDCL 61-1-54 .
Law Implemented: SDCL 61-1-54 .
Prior versions effective: 2014-10-14, 2013-01-23.