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

(1)  The service is performed entirely within thestate; or

(2)  The service is performed both within and withoutthe state, but the service performed without the state is incidental to theindividual's service within the state, for example, is temporary or transitoryin nature or consists of isolated transactions. [L 1939, c 219, §2(k)(1); am L1941, c 304, §1, pt of subs 8; RL 1945, §4206; RL 1955, §93-5; HRS §383-5]