(a) “Employment” includes an individual’s entire service, performed within or both within and without this State if:
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(1) The service is localized in this State; or(2) The service is not localized in any state but some of the service is performed in this State and[:]
(A) The individual’s base of operation, or, if there is no base of operation, the place from which such service is directed or controlled, is in this State; or(B) The individual’s base of operation or 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 individual’s residence is in this State.(b) The term “employment” also includes all service performed by an officer or member of the crew of an American vessel on or in connection with such vessel; provided that the operating office from which the operations of the vessel operating on navigable waters within or within and without the United States is ordinarily and regularly supervised, managed, directed, and controlled is within this State.
