"Employer" means:
(1)Any employing unit that, after December 31, 1971:
(A)In any calendar quarter, in either the current or preceding calendar year, paid for service in employment wages of one thousand five hundred dollars ($1,500) or more; or (B) For some portion of a day in each of twenty (20) different calendar weeks, whether or not the weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one (1) individual, regardless of whether the same individual was in employment on each day;
(2)Any employing unit that has been determined to be a successor of an employer pursuant to § 50-7-403(b)(2) ;
(3)Any employing unit not an employer by reason of any other paragraph of this section, for which within either the current or preceding calendar
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"Employer" means: (1) Any employing unit that, after December 31, 1971: (A) In any calendar quarter, in either the current or preceding calendar year, paid for service in employment wages of one thousand five hundred dollars ($1,500) or more; or (B) For some portion of a day in each of twenty (20) different calendar weeks, whether or not the weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one (1) individual, regardless of whether the same individual was in employment on each day; (2) Any employing unit that has been determined to be a successor of an employer pursuant to § 50-7-403(b)(2) ; (3) Any employing unit not an employer by reason of any other paragraph of this section, for which within either the current or preceding calendar year services in employment are or were performed with respect to which the employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment compensation fund; (4) Any employing unit for which service in employment as defined in § 50-7-207(b)(3) is performed, except as provided in subdivision (11); (5) Any employing unit for which service in employment as defined in § 50-7-207(b)(4) and (c)(5) is performed after December 31, 1971, except as provided in subdivision (11); (6) Any employing unit that, having become an employer under this chapter has not, under § 50-7-405 , ceased to be an employer subject to this chapter; (7) For the effective period of its election pursuant to § 50-7-405(d) , any employing unit that has elected to become fully subject to this chapter; (8) For purposes of this section, "employment" includes service that would constitute employment but for the fact that the service is deemed to be performed entirely within another state pursuant to an election under an arrangement entered into in accordance with § 50-7-706 by the commissioner and an agency charged with the administration of any other state or federal unemployment compensation law; (9) For purposes of this section, if any week includes both December 31 and January 1, the days of that week up to January 1 shall be deemed one (1) calendar week and the days beginning January 1 another week; (10) (A) Any employing unit for which agricultural labor, as defined in § 50-7-207(b)(7) and (c)(3) , is performed after December 31, 1977; (B) Any employing unit for which domestic service in employment, as defined in § 50-7-207(b)(8) , is performed after December 31, 1977; and (11) (A) In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under subdivision (1), (4), (5) or (10)(A), the wages paid to or the employment of an employee performing domestic service after December 31, 1977, shall not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1); (B) In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under subdivision (1), (4), (5) or (10)(B), the wages paid to or the employment of an employee performing service in agricultural labor after December 31, 1977, shall not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1).