SDCL § 61-1-30: Service outside state controlled from within state.

The term, employment, includes an individual's service, wherever performed within the United States, the Virgin Islands, or Canada, if:

(1) The service is not covered under the reemployment assistance or unemployment compensation law of any other state, the Virgin Islands, or Canada; and

(2) The place from which the service is directed or controlled is in this state.