§ 28-42-5 - Localized service defined.
SECTION 28-42-5
§ 28-42-5 Localized service defined.– Service is deemed to be localized within a state if:
(1) The service is performed entirely within that state; or
(2) The service is performed both within and out of thatstate, but the service performed out of that state is incidental to theindividual's service within the state; for example, is temporary or transitoryin nature or consists of isolated transactions.