S.D. Codified Laws § 61-1-31

As used in this title, the term, employment, does not include service performed in the employ of the United States government or an instrumentality of the United States immune under the Constitution of the United States from the contributions imposed by this title. However, to the extent that the Congress of the United States permits states to require any instrumentality of the United States to make payments into an unemployment fund under a state unemployment compensation act, the provisions of this title are applicable to such instrumentality and to services performed for such instrumentality in the same manner, to the same extent and on the same terms as to all other employers, employing units, individuals and services. If this state is not certified for any year by the United States secretary of labor under section 3304 of the Federal Internal Revenue Code, the payments required of such instrumentality, with respect to such years, shall be refunded by the South Dakota Department of Labor and Regulation from the fund in the same manner and within the same period as is provided in § 61-5-56 with respect to contributions erroneously collected.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (g) (7); SL 1939, ch 86, § 1; SL 1941, ch 82, § 3; SL 2008, ch 277, § 19; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-1-17 ; SL 2012, ch 252, § 59.