UNEMPLOYMENT COMPENSATION 3541

(B) The service is not localized in any State, but some of the service is
performed in this State 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 State; 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 State.

(3) Services performed within this State but not covered under para-
graph (2) of this sub-section shall be deemed to be employment subject to
this Article if contributions are not required and paid with respect to
such services under an unemployment compensation law of any other
State or of the Federal Government.

(4) Services not covered under paragraph (2) of this sub-section, and
performed entirely without this State, with respect to no part of which
contributions are required and paid under an unemployment compensa-
tion law of any other State or of the Federal Government, shall be deemed
to be employment subject to this Article if the individual performing
such services is a resident of this State and the Board approves the elec-
tion of the employment unit for whom such services are performed that
the entire service of such individual shall be deemed to be employment
subject to this Article.

(5) 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, for example, is temporary or transitory in nature
or consists of isolated transactions.

(6) Services performed by an individual for wages¹ shall be deemed
to be employment subject to this Article unless and until it is shown
to the satisfaction of the Board that

(A) such individual has been and will continue to be free from con-
trol or direction over the performance of such services, both under his
contract of service and in fact; and

(B) such service is either outside the usual course of the business for
which such service is performed, or that such service is performed outside
of all the places of business of the enterprise for which such service is
performed; and

(C) such individual is customarily engaged in an independently estab-
lished trade, occupation, profession or business.
(7) The term "employment" shall not include:

(A) Service performed in the employ of this State, or of any political
sub-division thereof, or of any instrumentality of this State or its politi-
cal sub-divisions;

(B) Service performed in the employ of any other State or its political
sub-divisions, or of the United States Government, or of an instrumentality
of any other State or States or their political sub-divisions or of the United
States;

(C) Service, performed after June 30, 1939, for an employer deter-
mined to be subject to the Railroad Unemployment Insurance Act.by the
agency or agencies empowered to make such determination by an Act of
Congress and service as an employee representative determined to be sub-

¹ The word "remuneration" is used in this section as amended by ch. 565, 1939.