                                 CODE OF VIRGINIA

EMPLOYMENT WITHIN AND WITHOUT COMMONWEALTH (§ 60.2-217)

A. The term &#8220;employment&#8221; shall include an individual&#8217;s entire
service, performed within or both within and without this Commonwealth if:

   1. The service is localized in this Commonwealth; or

   2. 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&#8217;s residence is
   in this Commonwealth.

B. 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.

C. 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.

   2. 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.

   3. 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&#8217;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&#8217;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. 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.

D. 1. 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&#8217;s
service within the state, for example is temporary or transitory in nature or
consists of isolated transactions.

   2. 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.

HISTORY: Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71;
1968, c. 738, § 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.