64:47:01:08Room and board as income.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The value of any room and board received by a claimant as compensation for employment will be considered to be income.
Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987.