(820 ILCS 405/208)
(from Ch. 48, par. 318)
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.
(Source: Laws 1951, p. 32.)