HERBERT R. O'CONOR, GOVERNOR. 503

employment subject to this Act if contributions are not re-
quired and paid with respect to such services under an unem-
ployment compensation law of any other State or of the Fed-
eral Government.

(4) Services not covered under paragraph (2) of this sub-
section, and performed entirely without this State, with re-
spect to no part of which contributions are required and paid
tinder an unemployment compensation law of any other State
or of the Federal Government, shall be deemed to be employ-
ment subject to this Act if the individual performing such
services is a resident of this State and the Board approves the
election 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 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 ex-
ample, is temporary or transitory in nature or consists of
isolated transactions.

(6) Services performed by an individual for wages 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 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 indepen-
dently 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;