Illinois Code § 820 ILCS 405/208.2

Notwithstanding the provisions of Section 207, the term "employment"
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includes an individual's service, whenever performed within any State or
Canada, if (A) contributions are not required with respect to any part of
such service under an unemployment compensation law of any other State or
Canada, and (B) the place from which the service is directed or controlled
is in this State.

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