64:47:02:08Room 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 is considered to be income.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.