{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-217.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-217.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-217.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-217.html"}],"law_id":61584,"edition_id":1,"section_id":61584,"structure_id":12925,"section_number":"60.2-217","catch_line":"Employment within and without Commonwealth","history":"Code 1950, \u00a7 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, \u00a7 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.","full_text":"A\n\nThe term “employment” shall include an individual’s entire service, performed within or both within and without this Commonwealth if:1\n\nThe service is localized in this Commonwealth; or2\n\nThe service is not localized in any state but some of the service is performed in this Commonwealth and (i) the base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this Commonwealth; or (ii) the base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this Commonwealth.B\n\nServices performed within this Commonwealth and not covered under subsection A of this section shall be deemed to be employment subject to this title if taxes are not required and paid with respect to such services under an unemployment compensation law of any other state or of the federal government.C\n\n1. Services not covered under subsection A of this section, and performed entirely without this Commonwealth, with respect to no part of which taxes are required and paid under an unemployment compensation law of any other state or of the federal government, shall be deemed to be employment subject to this title if (i) the individual performing such services is a resident of this Commonwealth and (ii) the Commission approves the election of the employing unit, for whom such services are performed, that the entire service of such individual shall be deemed to be employment subject to this title.2\n\nServices covered by an arrangement between the Commission and the agency charged with the administration of any other state or federal unemployment compensation law, pursuant to which all services performed by an individual for an employing unit are deemed to be performed entirely within this Commonwealth, shall be deemed to be employment if the Commission has approved an election of the employing unit for whom such services are performed, pursuant to which the entire service of such individual during the period covered by such election is deemed to be insured work.3\n\nThe Commission is hereby authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or the federal government whereby services performed by an individual for a single employing unit for which services are customarily performed in more than one state shall be deemed to be services performed entirely within any one of the states (i) in which any part of such individual’s service is performed, (ii) in which such individual has his residence, or (iii) in which the employing unit maintains a place of business. Any such arrangement shall be authorized if there is in effect, as to such services, an election, approved by the agency charged with the administration of such state’s unemployment compensation law, pursuant to which all the services performed by such individual for such employing unit are deemed to be performed entirely within such state.4\n\nTo the extent permissible under the laws and Constitution of this Commonwealth and the United States, the Commission is authorized to enter into or cooperate in arrangements whereby facilities and services provided under this title and facilities and services provided under the unemployment compensation law of any foreign government established on the continent of North America, may be utilized for the taking of claims and the payment of benefits under this title or under a similar law of such foreign government.D\n\n1. Service shall be deemed to be localized within a state if:\n\t\t\ta. The service is performed entirely within such state; or\n\t\t\tb. 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, for example is temporary or transitory in nature or consists of isolated transactions.2\n\nServices performed outside the state in which the base of operations is located shall be deemed to be incidental to the services performed within such state.","order_by":null,"text":{"0":{"id":224868,"text":"The term “employment” shall include an individual’s entire service, performed within or both within and without this Commonwealth if:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":224869,"text":"The service is localized in this Commonwealth; or","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":224870,"text":"The service is not localized in any state but some of the service is performed in this Commonwealth and (i) the base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this Commonwealth; or (ii) the base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this Commonwealth.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":224871,"text":"Services performed within this Commonwealth and not covered under subsection A of this section shall be deemed to be employment subject to this title if taxes are not required and paid with respect to such services under an unemployment compensation law of any other state or of the federal government.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":224872,"text":"1. Services not covered under subsection A of this section, and performed entirely without this Commonwealth, with respect to no part of which taxes are required and paid under an unemployment compensation law of any other state or of the federal government, shall be deemed to be employment subject to this title if (i) the individual performing such services is a resident of this Commonwealth and (ii) the Commission approves the election of the employing unit, for whom such services are performed, that the entire service of such individual shall be deemed to be employment subject to this title.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C2"},"5":{"id":224873,"text":"Services covered by an arrangement between the Commission and the agency charged with the administration of any other state or federal unemployment compensation law, pursuant to which all services performed by an individual for an employing unit are deemed to be performed entirely within this Commonwealth, shall be deemed to be employment if the Commission has approved an election of the employing unit for whom such services are performed, pursuant to which the entire service of such individual during the period covered by such election is deemed to be insured work.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C","next_prefix":"C3"},"6":{"id":224874,"text":"The Commission is hereby authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or the federal government whereby services performed by an individual for a single employing unit for which services are customarily performed in more than one state shall be deemed to be services performed entirely within any one of the states (i) in which any part of such individual’s service is performed, (ii) in which such individual has his residence, or (iii) in which the employing unit maintains a place of business. Any such arrangement shall be authorized if there is in effect, as to such services, an election, approved by the agency charged with the administration of such state’s unemployment compensation law, pursuant to which all the services performed by such individual for such employing unit are deemed to be performed entirely within such state.","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"C4"},"7":{"id":224875,"text":"To the extent permissible under the laws and Constitution of this Commonwealth and the United States, the Commission is authorized to enter into or cooperate in arrangements whereby facilities and services provided under this title and facilities and services provided under the unemployment compensation law of any foreign government established on the continent of North America, may be utilized for the taking of claims and the payment of benefits under this title or under a similar law of such foreign government.","type":"section","prefixes":["C","4"],"prefix":"4","entire_prefix":"C4","prefix_anchor":"C4","level":2,"prior_prefix":"C3","next_prefix":"D"},"8":{"id":224876,"text":"1. Service shall be deemed to be localized within a state if:\n\t\t\ta. The service is performed entirely within such state; or\n\t\t\tb. 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, for example is temporary or transitory in nature or consists of isolated transactions.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C4","next_prefix":"D2"},"9":{"id":224877,"text":"Services performed outside the state in which the base of operations is located shall be deemed to be incidental to the services performed within such state.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D"}},"ancestry":[{"id":12925,"edition_id":1,"name":"Definitions","identifier":"2","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":267403,"object_type":"structure","relational_id":12925,"identifier":"2","token":"60.2\/2","url":"\/60.2\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57180,"structure_id":12925,"section_number":"60.2-200","catch_line":"Definitions generally","url":"\/60.2-200\/","token":"60.2\/2\/60.2-200","metadata":false},{"id":61777,"structure_id":12925,"section_number":"60.2-201","catch_line":"Agricultural labor","url":"\/60.2-201\/","token":"60.2\/2\/60.2-201","metadata":false},{"id":59739,"structure_id":12925,"section_number":"60.2-202","catch_line":"Annual payroll","url":"\/60.2-202\/","token":"60.2\/2\/60.2-202","metadata":false},{"id":81645,"structure_id":12925,"section_number":"60.2-203","catch_line":"Average annual payroll","url":"\/60.2-203\/","token":"60.2\/2\/60.2-203","metadata":false},{"id":59637,"structure_id":12925,"section_number":"60.2-204","catch_line":"Base period","url":"\/60.2-204\/","token":"60.2\/2\/60.2-204","metadata":false},{"id":61374,"structure_id":12925,"section_number":"60.2-205","catch_line":"Benefits","url":"\/60.2-205\/","token":"60.2\/2\/60.2-205","metadata":false},{"id":85915,"structure_id":12925,"section_number":"60.2-206","catch_line":"Benefit year","url":"\/60.2-206\/","token":"60.2\/2\/60.2-206","metadata":false},{"id":58757,"structure_id":12925,"section_number":"60.2-207","catch_line":"Calendar quarter","url":"\/60.2-207\/","token":"60.2\/2\/60.2-207","metadata":false},{"id":77948,"structure_id":12925,"section_number":"60.2-208","catch_line":"Commission","url":"\/60.2-208\/","token":"60.2\/2\/60.2-208","metadata":false},{"id":83057,"structure_id":12925,"section_number":"60.2-209","catch_line":"Taxes","url":"\/60.2-209\/","token":"60.2\/2\/60.2-209","metadata":false},{"id":76078,"structure_id":12925,"section_number":"60.2-210","catch_line":"Employer","url":"\/60.2-210\/","token":"60.2\/2\/60.2-210","metadata":false},{"id":56915,"structure_id":12925,"section_number":"60.2-211","catch_line":"Employing unit","url":"\/60.2-211\/","token":"60.2\/2\/60.2-211","metadata":false},{"id":54032,"structure_id":12925,"section_number":"60.2-212","catch_line":"Employment","url":"\/60.2-212\/","token":"60.2\/2\/60.2-212","metadata":false},{"id":79699,"structure_id":12925,"section_number":"60.2-212.1","catch_line":"Employment; special exclusion","url":"\/60.2-212.1\/","token":"60.2\/2\/60.2-212.1","metadata":false},{"id":77246,"structure_id":12925,"section_number":"60.2-212.2","catch_line":"Obtaining a determination or opinion","url":"\/60.2-212.2\/","token":"60.2\/2\/60.2-212.2","metadata":false},{"id":75325,"structure_id":12925,"section_number":"60.2-213","catch_line":"Employment with hospital, higher education, state, subdivision, or certain religious or charitable organizations","url":"\/60.2-213\/","token":"60.2\/2\/60.2-213","metadata":false},{"id":69494,"structure_id":12925,"section_number":"60.2-214","catch_line":"Agricultural employment","url":"\/60.2-214\/","token":"60.2\/2\/60.2-214","metadata":false},{"id":61881,"structure_id":12925,"section_number":"60.2-215","catch_line":"Domestic employment","url":"\/60.2-215\/","token":"60.2\/2\/60.2-215","metadata":false},{"id":62179,"structure_id":12925,"section_number":"60.2-216","catch_line":"Employment outside of United States","url":"\/60.2-216\/","token":"60.2\/2\/60.2-216","metadata":false},{"id":61584,"structure_id":12925,"section_number":"60.2-217","catch_line":"Employment within and without Commonwealth","url":"\/60.2-217\/","token":"60.2\/2\/60.2-217","metadata":false},{"id":83163,"structure_id":12925,"section_number":"60.2-218","catch_line":"Employment taxed by federal law","url":"\/60.2-218\/","token":"60.2\/2\/60.2-218","metadata":false},{"id":58178,"structure_id":12925,"section_number":"60.2-219","catch_line":"Services not included in term \"employment.\"","url":"\/60.2-219\/","token":"60.2\/2\/60.2-219","metadata":false},{"id":58446,"structure_id":12925,"section_number":"60.2-220","catch_line":"Institution of higher education","url":"\/60.2-220\/","token":"60.2\/2\/60.2-220","metadata":false},{"id":61856,"structure_id":12925,"section_number":"60.2-221","catch_line":"Hospital","url":"\/60.2-221\/","token":"60.2\/2\/60.2-221","metadata":false},{"id":81989,"structure_id":12925,"section_number":"60.2-222","catch_line":"Employment office","url":"\/60.2-222\/","token":"60.2\/2\/60.2-222","metadata":false},{"id":61947,"structure_id":12925,"section_number":"60.2-223","catch_line":"Fund","url":"\/60.2-223\/","token":"60.2\/2\/60.2-223","metadata":false},{"id":85664,"structure_id":12925,"section_number":"60.2-224","catch_line":"Insured work","url":"\/60.2-224\/","token":"60.2\/2\/60.2-224","metadata":false},{"id":54826,"structure_id":12925,"section_number":"60.2-225","catch_line":"State","url":"\/60.2-225\/","token":"60.2\/2\/60.2-225","metadata":false},{"id":56363,"structure_id":12925,"section_number":"60.2-226","catch_line":"Unemployment","url":"\/60.2-226\/","token":"60.2\/2\/60.2-226","metadata":false},{"id":69544,"structure_id":12925,"section_number":"60.2-227","catch_line":"Unemployment Compensation Administration Fund","url":"\/60.2-227\/","token":"60.2\/2\/60.2-227","metadata":false},{"id":78266,"structure_id":12925,"section_number":"60.2-228","catch_line":"American vessel and American aircraft","url":"\/60.2-228\/","token":"60.2\/2\/60.2-228","metadata":false},{"id":87468,"structure_id":12925,"section_number":"60.2-229","catch_line":"Wages","url":"\/60.2-229\/","token":"60.2\/2\/60.2-229","metadata":false},{"id":54599,"structure_id":12925,"section_number":"60.2-230","catch_line":"Week","url":"\/60.2-230\/","token":"60.2\/2\/60.2-230","metadata":false},{"id":72108,"structure_id":12925,"section_number":"60.2-231","catch_line":"Certain federal acts and statutes defined","url":"\/60.2-231\/","token":"60.2\/2\/60.2-231","metadata":false}],"previous_section":{"id":62179,"structure_id":12925,"section_number":"60.2-216","catch_line":"Employment outside of United States","url":"\/60.2-216\/","token":"60.2\/2\/60.2-216","metadata":false},"next_section":{"id":83163,"structure_id":12925,"section_number":"60.2-218","catch_line":"Employment taxed by federal law","url":"\/60.2-218\/","token":"60.2\/2\/60.2-218","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-217\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 16 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1952, chapters 30 and 184; in 1956, chapter 440; in 1962, chapter 71; in 1968, chapter 738; in 1972, chapter 824; in 1974, chapters 466 and 660; in 1976, chapter 304; in 1977, chapter 330; in 1979, chapter 637; in 1980, chapters 520 and 522; in 1981, chapters 28, 369, 374, and 375; in 1982, chapter 25; in 1983, chapter 14; in 1984, chapters 120, 139, and 204; in 1985, chapters 152 and 254; in 1986, chapter 480.<\/p>","references":[{"id":62179,"section_number":"60.2-216","catch_line":"Employment outside of United States","order_by":null,"url":"\/60.2-216\/"},{"id":83163,"section_number":"60.2-218","catch_line":"Employment taxed by federal law","order_by":null,"url":"\/60.2-218\/"}],"refers_to":false,"permalink":{"id":267481,"object_type":"law","relational_id":61584,"identifier":"60.2-217","token":"60.2\/2\/60.2-217","url":"\/60.2-217\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-217\/","token":"60.2\/2\/60.2-217","dublin_core":{"Title":"Employment within and without Commonwealth","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-217","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The term “employment<\/span>” shall include an individual’s entire service, performed within or both within and without this Commonwealth if: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The service is localized in this Commonwealth; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The service is not localized in any state but some of the service is performed in this Commonwealth and (i) the base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this Commonwealth; or (ii) the base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Services performed within this Commonwealth and not covered under subsection A of this section shall be deemed to be employment<\/span> subject to this title if taxes are not required and paid with respect to such services under an unemployment compensation law<\/span> of any other state or of the federal government. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> 1. Services not covered under subsection A of this section, and performed entirely without this Commonwealth, with respect to no part of which taxes are required and paid under an unemployment compensation law<\/span> of any other state or of the federal government, shall be deemed to be employment<\/span> subject to this title if (i) the individual performing such services is a resident of this Commonwealth and (ii) the Commission approves the election of the employing unit, for whom such services are performed, that the entire service of such individual shall be deemed to be employment<\/span> subject to this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Services covered by an arrangement between the Commission and the agency charged with the administration of any other state or federal unemployment compensation law<\/span>, pursuant to which all services performed by an individual for an employing unit are deemed to be performed entirely within this Commonwealth, shall be deemed to be employment<\/span> if the Commission has approved an election of the employing unit for whom such services are performed, pursuant to which the entire service of such individual during the period covered by such election is deemed to be insured work. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The Commission is hereby authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or the federal government whereby services performed by an individual for a single employing unit for which services are customarily performed in more than one state shall be deemed to be services performed entirely within any one of the states (i) in which any part of such individual’s service is performed, (ii) in which such individual has his residence, or (iii) in which the employing unit maintains a place of business. Any such arrangement shall be authorized if there is in effect, as to such services, an election, approved by the agency charged with the administration of such state’s unemployment compensation law<\/span>, pursuant to which all the services performed by such individual for such employing unit are deemed to be performed entirely within such state. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> To the extent permissible under the laws<\/span> and Constitution of this Commonwealth and the United States, the Commission is authorized to enter into or cooperate in arrangements whereby facilities and services provided under this title and facilities and services provided under the unemployment compensation law<\/span> of any foreign government established on the continent of North America, may be utilized for the taking of claims and the payment of benefits under this title or under a similar law<\/span> of such foreign government. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> 1. Service shall be deemed to be localized within a state if:\n\t\t\ta. The service is performed entirely within such state; or\n\t\t\tb. 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, for example is temporary or transitory in nature or consists of isolated transactions. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Services performed outside the state in which the base of operations is located shall be deemed to be incidental to the services performed within such state. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEMPLOYMENT WITHIN AND WITHOUT COMMONWEALTH (\u00a7 60.2-217)\n\nA. The term “employment” shall include an individual’s entire\nservice, performed within or both within and without this Commonwealth if:\n\n 1. The service is localized in this Commonwealth; or\n\n 2. The service is not localized in any state but some of the service is\n performed in this Commonwealth and (i) the base of operations, or, if there is\n no base of operations, then the place from which such service is directed or\n controlled, is in this Commonwealth; or (ii) the base of operations or place\n from which such service is directed or controlled is not in any state in which\n some part of the service is performed, but the individual’s residence is\n in this Commonwealth.\n\nB. Services performed within this Commonwealth and not covered under subsection\nA of this section shall be deemed to be employment subject to this title if\ntaxes are not required and paid with respect to such services under an\nunemployment compensation law of any other state or of the federal government.\n\nC. 1. Services not covered under subsection A of this section, and performed\nentirely without this Commonwealth, with respect to no part of which taxes are\nrequired and paid under an unemployment compensation law of any other state or\nof the federal government, shall be deemed to be employment subject to this\ntitle if (i) the individual performing such services is a resident of this\nCommonwealth and (ii) the Commission approves the election of the employing\nunit, for whom such services are performed, that the entire service of such\nindividual shall be deemed to be employment subject to this title.\n\n 2. Services covered by an arrangement between the Commission and the agency\n charged with the administration of any other state or federal unemployment\n compensation law, pursuant to which all services performed by an individual\n for an employing unit are deemed to be performed entirely within this\n Commonwealth, shall be deemed to be employment if the Commission has approved\n an election of the employing unit for whom such services are performed,\n pursuant to which the entire service of such individual during the period\n covered by such election is deemed to be insured work.\n\n 3. The Commission is hereby authorized to enter into reciprocal arrangements\n with appropriate and duly authorized agencies of other states or the federal\n government whereby services performed by an individual for a single employing\n unit for which services are customarily performed in more than one state shall\n be deemed to be services performed entirely within any one of the states (i)\n in which any part of such individual’s service is performed, (ii) in\n which such individual has his residence, or (iii) in which the employing unit\n maintains a place of business. Any such arrangement shall be authorized if\n there is in effect, as to such services, an election, approved by the agency\n charged with the administration of such state’s unemployment\n compensation law, pursuant to which all the services performed by such\n individual for such employing unit are deemed to be performed entirely within\n such state.\n\n 4. To the extent permissible under the laws and Constitution of this\n Commonwealth and the United States, the Commission is authorized to enter into\n or cooperate in arrangements whereby facilities and services provided under\n this title and facilities and services provided under the unemployment\n compensation law of any foreign government established on the continent of\n North America, may be utilized for the taking of claims and the payment of\n benefits under this title or under a similar law of such foreign government.\n\nD. 1. Service shall be deemed to be localized within a state if:\n\t\t\ta. The service is performed entirely within such state; or\n\t\t\tb. The service is performed both within and without such state, but the\nservice performed without such state is incidental to the individual’s\nservice within the state, for example is temporary or transitory in nature or\nconsists of isolated transactions.\n\n 2. Services performed outside the state in which the base of operations is\n located shall be deemed to be incidental to the services performed within such\n state.\n\nHISTORY: Code 1950, \u00a7 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71;\n1968, c. 738, \u00a7 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466,\n660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28,\n369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152,\n254; 1986, c. 480.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}