HERBERT R. O'CONOR, GOVERNOR. 1141

are performed that the entire service of such individual shall
be deemed to be employment 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 without such
State, but the service performed without such State is inci-
dental 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 remuneration
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 serv-
ices, 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 business of
the enterprise for which such service is performed; and

(C) such individual is customarily engaged in an independ-
ently 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 instrumentality of
this State or its political 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
determined to be subject to the Railroad Unemployment Insur-
ance Act by the agency or agencies empowered to make such
determination by an Act of Congress and service as an em-
ployee representative determined to be subject to said Act by
said agency or agencies (except that in the case of a company
or person determined by the Railroad Retirement Board to be
principally engaged in business other than carrier business,
this exclusion shall apply to service for such identifiable and
separable enterprise conducted by that company or person as.
the said Board has determined to be considered the employer);
and service for an employer who is determined to be subject