Service is localized within a state if either of the following apply: (a) The service is performed entirely within the state. (b) (1) The service is performed both within and without the state, but the service performed without the state is incidental to the individualâs service within the state; for example, is temporary or transitory in nature, or consists of isolated transactions. (2) For purposes of this subdivision, the service outside the state of an individual who is a motion picture production worker, as defined in paragraph (6) of subdivision (f) of Section 679, is temporary or transitory if all of the following are met: (A) The worker is a resident of the state. (B) The worker is hired and dispatched from the state. (C) The worker intends to return to the state to seek reemployment at the conclusion of the assignment outside the state.
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