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.

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Terms Used In Illinois Compiled Statutes 820 ILCS 405/208

  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See Illinois Compiled Statutes 5 ILCS 70/1.36
  • State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14