Legal Opinion
Unemployment Liability of Shoppers Guide v. South Dakota Department of Labor Unemployment Insurance Division
South Dakota Supreme Court
Decided July 24, 1996No. NonePublishedCited by 7 opinions
1Opinion of the Court
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 the paper on a weekly basis. David Lindermann was one of the carriers under contract with Shopper’s Guide. Lindermann left that employment and filed a claim…
2Cases cited5 opinions
- In Re the Appeal of Hendrickson's Health Care ServiceSouth Dakota Supreme Court · 1990
- Venango Newspapers v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 1993
- South Dakota Department of Labor v. Tri State Insulation Co.South Dakota Supreme Court · 1982
- Midland Atlas Co. v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1995
- York Gazette Co. v. Bureau of Employment SecurityCommonwealth Court of Pennsylvania · 1977
3Cited by7 opinions
- Athol Daily News v. Board of Review of the Division of Employment & TrainingMassachusetts Supreme Judicial Court · 2003
- Jackson v. Lee's Travelers Lodge, Inc.South Dakota Supreme Court · 1997
- Appeal of Lake Preston Housing Corp. v. South Dakota Department of LaborSouth Dakota Supreme Court · 1999
- Moonlight Rose Co. v. South Dakota Unemployment Insurance DivisionSouth Dakota Supreme Court · 2003
- Tak Communications v. South Dakota Unemployment Insurance DivisionSouth Dakota Supreme Court · 2007
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