ORS 657B.175: Effect of place of performance of service.

(1) An employee’s wages shall be used to make determinations under this chapter if the wages are earned for service that is:

      (a) Localized within this state; or

      (b) Not localized within any state, but some of the service is performed within this state and:

      (A) The base of operations is in this state or, if there is no base of operations, the place from which the service is directed or controlled is in this state; or

      (B) The base of operations 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.

      (2) Service is localized within this state if it is:

      (a) Performed entirely within this state; or

      (b) Performed both within and outside this state, but the service performed outside this state is incidental to the employee’s service within this state.