Section 8.07. "Persons employed in this state".

  The term "persons employed in this state" as used in ch. 641 , Stats., includes both active employees in Wisconsin and retired or terminated persons participating in the fund who were employed in Wisconsin at the time of retirement or other separation. The term includes anyone whether or not a resident of Wisconsin, who is employed at a place of business maintained by an employer in the state of Wisconsin; however, an employee who is not regularly employed at a place of business maintained by an employer shall be deemed to be employed in Wisconsin if service is performed solely within Wisconsin, or if service is performed partly within Wisconsin and partly outside of Wisconsin and

(1)  The service outside of Wisconsin is incidental to service within Wisconsin (for example, is occasional, temporary or transitory in nature) or

(2)  The base of operations is in Wisconsin, or

(3)  If there is no base of operations, then the place from which the service is directed or controlled is in Wisconsin.

History: Cr. Register, July, 1962, No. 79 , eff. 8-1-62; am. (intro.), Register, November, 1978, No. 275 , eff. 12-1-78; correction made under s. 13.93 (2m) (b) 5., Stats., Register, April, 1992, No. 436 .

Note

Chapter 641, Stats., was repealed by 2003 Wis. Act 261 . Microsoft Windows NT 6.1.7601 Service Pack 1 Example: A seller who spends 20% of the hours of employment in Wisconsin and who works from a base of operations in Wisconsin would be "employed in this state". A seller who spends 50% of the hours of employment in Wisconsin but who works from a base of operations outside of Wisconsin would not be "employed in this state". A seller whose service is performed primarily in Wisconsin (service outside of the state is only occasional) is"employed in this state" even though the base of operations is in another state or is directed or controlled from another state. Microsoft Windows NT 6.1.7601 Service Pack 1