Section 27-3-106 - "Employment" defined; employment outside United States; exceptions; "American employer" defined; localized service specified(a) Employment under this act includes service performed outside the United States except in Canada and the Virgin Islands by a United States citizen for an American employer if: (i) The employer's principal place of business in the United States is located in this state; (ii) The employer has no place of business in the United States and is a resident of this state, a corporation organized under state law or a partnership or trust and the number of partners or trustees resident of this state is greater than the number of residents of any other state; (iii) The employer elected coverage under this act; or (iv) A claim for benefits based on this service is filed under this act and the employer failed to elect coverage in any state. (b) As used in subsection (a) of this section, "American employer" means a: (i) Resident of the United States; (ii) Partnership and two-thirds (2/3) or more of the partners are residents of the United States; (iii) Trust and the trustees are United States residents; or (iv) Corporation organized under federal or any state law. (c) Notwithstanding subsection (a) of this section, employment includes service performed in this state, both in and outside this state or in Canada if the service is: (i) Localized in this state; (ii) Not localized in any state, a part of the service is performed in this state and the base of operations is located in this state or if the base of operations is not located in any state, the individual is a resident of this state; or (iii) Not subject to the law of any state or Canada and the service is directed or controlled from a location in this state. (d) Service not covered under subsection (c) of this section, performed entirely outside this state and contributions are not required or paid under federal or any state law is employment under this act if the individual performing the service is a resident of this state and the department approves the election of the employing unit for coverage under this act. (e) Service is localized within a state if it is performed entirely within the state or both within and outside the state if the service performed outside the state is incidental.