S.D. Codified Laws § 61-1-23

The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, or in the case of the Virgin Islands, after December thirty-first in the year the United States secretary of labor approves the Virgin Islands' unemployment compensation law, in the employ of an American employer other than service which is deemed employment under § 61-1-26 or 61-1-27 or the parallel provisions of another state's law, if none of the criteria of §§ 61-1-20 and 61-1-22 is met but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the law of this state.

Source: SDCL § 61-1-10 (5) (c) as enacted by SL 1971, ch 276, § 10; SL 1977, ch 420, § 14; SL 2008, ch 277, § 14; SDCL § 61-1-10.7; SL 2012, ch 252, § 59.