South Dakota Department of Labor v. Tri State Insulation Co.

WOLLMAN, Chief Justice.

Appellant (Department) appeals from a judgment of the trial court that appellee (Tri State) was not liable for unemployment insurance taxes on certain salesmen. We affirm.

SDCL 61-1-11 sets forth the test to be applied in determining whether an employer-employee relationship exists for unemployment insurance tax liability purposes:

Services performed by an individual for wages shall be deemed to be employment subject to this title unless and until it is shown to the satisfaction of the department that:(1) Such individual has been and will continue to be free from control…