Service is localized within a state if:
(a) The service is performed entirely within the state; or
(b) The service is performed both within and without the state, but the service performed without the state is incidental to the individual’s service within the state; for example, is temporary or transitory in nature, or consists of isolated transactions.
(Enacted by Stats. 1953, Ch. 308.)
Last modified: October 25, 2018