§383-5  Service localized where. 
Service shall be deemed to be localized within a state, if:



(1)  The service is performed entirely within the
state; or



(2)  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, for example, is temporary or transitory
in nature or consists of isolated transactions. [L 1939, c 219, §2(k)(1); am L
1941, c 304, §1, pt of subs 8; RL 1945, §4206; RL 1955, §93-5; HRS §383-5]