A. "Employment" means any service of whatever nature performed by an employee for the person employing the employee, including service in interstate commerce, and includes:

1. 1. An individual's entire service performed within or both within and outside this state if:

   1. (a) The service is localized in this state.

   2. (b) The service is not localized in any state but some of the service is performed in this state and either:

      1. (i) The individual's base of operations, or, if there is no base of operations, then the place from which the service is directed or controlled is located in this state.
      2. (ii) The individual's base of operations or place from which the service is directed or controlled is not located in any state in which some part of the service is performed but the individual's residence is in this state. Service is deemed localized within a state if the service is performed entirely within that state, or the service is performed both within and without that state but the service performed without the state is temporary or transitory in nature or consists of isolated transactions, and is incidental to the individual's service within the state.
2. 2. Services covered by an election pursuant to section 23-725.
3. 3. Services covered by an arrangement pursuant to section 23-644, between the department and the agency charged with the administration of any other state or federal unemployment compensation law pursuant to which all services performed by an individual for an employing unit are deemed to be performed entirely within this state shall be deemed to be employment if the department has approved an election of the employing unit for which the services are performed, pursuant to which the entire service of the individual during the period covered by the election is deemed to be insured work.
4. 4. Service performed by any officer of a corporation.

5. 5. Service performed after December 31, 1971, outside the United States, except in Canada, by an individual who is a citizen of the United States in the employ of an American employer, other than service that is deemed employment under paragraph 1 of this subsection or the parallel provisions of another state's law if either:

   1. (a) The employer's principal place of business in the United States is located in this state.

   2. (b) The employer has no place of business in the United States, but:

      1. (i) The employer is an individual who is a resident of this state.
      2. (ii) The employer is a corporation that is organized under the laws of this state.
      3. (iii) The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one other state.
   3. (c) None of the criteria of subdivision (a) or (b) of this paragraph is met but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits under the laws of this state.
6. 6. Service performed after December 31, 1971, in the employ of this state or any of its instrumentalities, or in the employ of this state and one or more other states or their instrumentalities, for a hospital or institution of higher education located in this state. For purposes of this chapter, "service performed in the employ of this state for an institution of higher education" includes service performed for a community college located in this state that is or becomes integrated into the state community college system, as provided in title 15.

7. 7. Service performed after December 31, 1971, by an individual in the employ of a religious, charitable, educational or other organization, but only if both of the following conditions are met:

   1. (a) The service is excluded from "employment" as defined in the federal unemployment tax act solely by reason of section 3306(c)(8) of that act.
   2. (b) The organization had at least four individuals in employment for some portion of a day in each of twenty different weeks, whether or not the weeks were consecutive, within either the current or preceding calendar year, regardless of whether the individuals were employed simultaneously.
8. 8. Service performed after December 31, 1977, in the employ of this state, or any instrumentality, agency or board of this state, or any one or more of the foregoing and one or more other states.

9. 9. An individual's service wherever performed within the United States or Canada if both of the following are true:

   1. (a) The service is not covered under the unemployment compensation law of any other state or Canada.
   2. (b) The place from which the service is directed or controlled is in this state.
10. 10. Notwithstanding any other provisions of this chapter, service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or that as a condition for full tax credit against the tax imposed by the federal unemployment tax act is required to be covered under this chapter.

B. For purposes of subsection A, paragraphs 6, 7 and 8, the term "employment" does not apply to service performed for any of the following:

1. 1. In the employ of a church or convention or association of churches, or an organization that is operated primarily for religious purposes, including educational and child care services that include religious instruction, and that is operated, supervised, controlled, or principally supported by a church or convention or association of churches.
2. 2. By a duly ordained, commissioned or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by the order.

3. 3. In the employ of a governmental entity referred to in section 23-750, subsection A, paragraph 2, if the service is performed by an individual in the exercise of the individual's duties in any of the following:

   1. (a) As an elected official.
   2. (b) As a member of a legislative body or the judiciary, of this state or a political subdivision of this state.
   3. (c) As a member of the state national guard or air national guard.
   4. (d) As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency.
   5. (e) In a position that pursuant to the laws of this state is designated as a major nontenured policymaking or advisory position, or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight hours per week.
4. 4. In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury, or providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work.
5. 5. As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision of a state, by an individual receiving such work-relief or work-training.
6. 6. By an inmate of a custodial or penal institution.