"Employment" means that the entire service of an individual is performed within this state or both within and without this state if the service is localized in this state; or that the service is not localized in any state but some of the service is performed in this state and that the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in this state; or that the base of operations or place from which the service is directed or controlled is not in any state in which some part of the service is performed but that the individual's residence is in this state. For purposes of this section, service shall be deemed to be localized within a state if the service is performed entirely within the state or if the service is performed both within and without the state but the service performed without the state is incidental to the individual's service within the state or, for example, is temporary or transitory in nature or consists of isolated transactions.
Source: L. 90: Entire section added, p. 592, § 3, effective April 3.
Structure Colorado Code
Article 70 - Definitions - General Provisions
§ 8-70-102. Legislative Declaration
§ 8-70-105. Banks as Instrumentalities of United States
§ 8-70-106. No Vested Rights or Immunities
§ 8-70-107. Disposition of Funds in Event of Unconstitutionality
§ 8-70-108. Conformity With Federal Statutes
§ 8-70-109. Agricultural Labor
§ 8-70-110. Benefits - Classifications
§ 8-70-111. Benefit Year - Definitions
§ 8-70-112. Claims - Classifications
§ 8-70-113. Employer - Definition
§ 8-70-114. Employing Unit - Definitions - Rules - Employee Leasing Company Certification Fund
§ 8-70-115. Employment - Federal Unemployment Tax Act
§ 8-70-116. Employment - Location of Services
§ 8-70-117. Employment - Base of Operations
§ 8-70-118. Employment - Nonprofit Organizations
§ 8-70-119. Employment - Hospitals - Institutions of Higher Education
§ 8-70-120. Employment - Agricultural Labor
§ 8-70-121. Employment - Domestic Services
§ 8-70-122. Employment - American Employer
§ 8-70-123. Employment - Vessels - Aircraft
§ 8-70-124. Employment - Credit - State Unemployment Fund
§ 8-70-125. Employment - Educational Institutions
§ 8-70-125.5. Employment - Indian Tribes
§ 8-70-125.7. Employment - Property Tax Work-Off Program Participants
§ 8-70-126. Employment Does Not Include - Agricultural Labor
§ 8-70-127. Employment Does Not Include - Domestic Service
§ 8-70-128. Employment Does Not Include - Employer's Trade or Business
§ 8-70-129. Employment Does Not Include - Spouse - Minor
§ 8-70-130. Employment Does Not Include - Instrumentalities of United States
§ 8-70-131. Employment Does Not Include - School - College - University
§ 8-70-132. Employment Does Not Include - Educational Institution
§ 8-70-133. Employment Does Not Include - Hospital
§ 8-70-134. Employment Does Not Include - Unemployment Compensation System
§ 8-70-135. Employment Does Not Include - Paper Routes
§ 8-70-136. Employment Does Not Include - Brokers
§ 8-70-137. Employment Does Not Include - Organization Exempt From Income Tax
§ 8-70-139. Employment Does Not Include - Insurance Agents
§ 8-70-140.1. Employment Does Not Include - Foreign Government Service
§ 8-70-140.2. Employment Does Not Include - Nonresident Alien Service
§ 8-70-140.5. Employment Does Not Include - Drivers of Taxis or Limousines
§ 8-70-140.6. Employment Does Not Include - Nonprofit Youth Sports Organization Coach - Definitions
§ 8-70-140.7. Employment Does Not Include - Land Professionals
§ 8-70-140.8. Employment Does Not Include - Owners
§ 8-70-141. Wages - Definition