32 LAWS OF MARYLAND. [CH. 1

State and the Board approves the election of the employ-
ment unit for whom such services are performed that the
entire service of such individual shall be deemed to be em-
ployment subject to this Act.

(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 with-
out 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 remun-
eration shall be deemed to be employment subject to this
Act 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 control or direction over the performance of such
services, both under his contract or 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 busi-
ness of the enterprise for which such service is performed;
and

(C) such individual is customarily engaged in an in-
dependently established 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 instru-
mentality of this State or its political sub-divisions.

(B) Service performed in the employ of any other
State or its political subdivisions, or of the United States
Government, or of an instrumentality of any other State
or States or their political subdivisions or of the United
States.

(C) Service with respect to which unemployment com-
pensation is payable under an unemployment compensa-
tion system established by an Act of Congress; Provided,