§ 28-42-5. Localized service defined.
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RI Code › Title 28 › Chapter 28-42 › Section 28-42-5
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
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Service is deemed to be localized within a state if:
(1) The service is performed entirely within that state; or
(2) The service is performed both within and out of that state, but the service performed out of that state is incidental to the individuals service within the state; for example, is temporary or transitory in nature or consists of isolated transactions.
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