Service shall be deemed to be localized within a state, if
(1) the service is performed entirely within the state; or
(2) 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.
[ 1945 c 35 s 14; Rem. Supp. 1945 s 9998-153. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.]