(820 ILCS 405/208) (from Ch. 48, par. 318)
    Sec. 208. 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.)