47:06:01:02Designation of specific industries as seasonal -- Duration of season.

For purposes of reemployment assistance tax and benefits, seasonal industries, together with the duration of the season applicable to each, are as follows: (1) Summer hotels, inns, camps, curio shops, roadside restaurants, ice cream and soft drink stands, and stable or trail ride operations: May first to October first; (2) Tourist souvenir stores, tour buses, information centers, and other operations in the tourist industry: May first to October thirty-first; (3) Drive-in theaters and concessions: April fifteenth to November first; (4) Racetracks and racetrack concessions: May fifteenth to October first; (5) Baseball teams and ball park concessions: May first to September fifteenth; (6) Carnivals: May first to October first; (7) Seasonally operated country clubs and golf courses: April first to November first; (8) Seasonally operated chair lifts: May first to November first; (9) Seasonally operated ski resorts: November first to May first; (10) Outdoor swimming pools: May fifteenth to September fifteenth; (11) Seasonally operated hunting preserves and game lodges: September first to February first; (12) Retail nurseries classified in Industry 444220 in the North American Industry Classification System, 2022: May first to October thirty-first; (13) Retail fireworks stands: May first to September fifteenth; and (14) Seasonally operated small game cleaning services: September first to February first.

Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 10 SDR 28, effective September 28, 1983; 10 SDR 89, effective February 28, 1984; 19 SDR 182, effective June 2, 1993; 21 SDR 86, effective November 10, 1994; 24 SDR 136, effective April 12, 1998; 30 SDR 152, effective April 14, 2004; 39 SDR 127, effective January 23, 2013; 41 SDR 58, effective October 14, 2014; 52 SDR 48, effective November 17, 2025.