15 AAC 19.241. Compensation paid in this state

(a) Compensation is paid in this state if any one of the following tests, applied consecutively, is met:

(1) the employee's service is performed entirely within this state;

(2) the employee's service is performed both within and outside of the state, but the service performed outside of the state is incidental to the employee's service within the state; "incidental" means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction;

(3) if the employee's services are performed both within and outside of this state, the employee's compensation will be attributed to this state

(A) if the employee's base of operation is in this state; or

(B) if there is no base of operations in any state in which some part of the service is performed, but the place from which the service is directed or controlled is in this state; or

(C) if the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed but the employee's residence is in this state.

(b) As used in this section

(1) "base of operations" means the place of more-or-less permanent nature from which the employee starts his work and to which he customarily returns in order to receive instructions from the taxpayer or communications from his customers or other persons or to replenish stock or other materials, repair equipment, or perform any other functions necessary to the exercise of his trade or profession at some other point or points;

(2) "place from which the service is directed or controlled" means the place from which the power to direct or control is exercised by the taxpayer.

History: Eff. 5/24/78, Register 66

Authority: AS 43.05.080

AS 43.19.010

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