383-5 Service localized where. 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. [L 1939, c 219, 2(k)(1); am L 1941, c 304, 1, pt of subs 8; RL 1945, 4206; RL 1955, 93-5; HRS 383-5]

 

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