(820 ILCS 405/208) (from Ch. 48, par. 318)
Sec. 208.
Service shall be deemed to be localized within a State if-
A. The service is performed entirely within such State; or B. The service is performed both within and without such State, but the service performed without such State is incidental to the individual's service within the State. (Source: Laws 1951, p. 32.)