TITLE 34 Labor and Industrial Relations 34-8-35. Employment., O.C.G.A. § 34-8-35

Summary

(a) As used in this chapter, the term “employment” means any service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied.

(b) The term “employment” shall include an individual’s entire service performed within and outside this state, if:

(1) The service is localized in this state. 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 outside the state, but the service performed outside the state is incidental to the individual’s service within the state. “Incidental service” shall include service that is temporary or transitory in nature or consists of isolated transactions;

(2) The service is not localized in any state but some of the service is performed in this state and:

(A) The base of operations or, if there is no base of operations, the place from which such service is directed or controlled is in this ...