R.I. Gen. Laws § 28-42-5: Localized service defined.

Service is deemed to be localized within a state if:

(1) The service is performed entirely within that state; or

(2) The service is performed both within and out of that state, but the service performed out of that state is incidental to the individual’s service within the state; for example, is temporary or transitory in nature or consists of isolated transactions.