Colo. Rev. Stat. § 8-70-116 – Employment - location of services.

(1) Employment means an individual's service, wherever performed within the United States, the Virgin Islands, or Canada, if:
1. (a) The service is not covered under the unemployment compensation law of any other state, the Virgin Islands, or Canada; and
2. (b) The place from which the service is directed or controlled is in Colorado.

Source: L. 90: Entire section added, p. 592, § 3, effective April 3.