(A) An employer for which services
are performed by an individual entirely outside the state, may request that the
director determine such services to be in employment subject to Chapter 4141.
of the Revised Code. In order to make such a determination, the director must
find that contributions are not required by another state to be paid with
respect to wages for such services, and the individual performing such services
is a resident of this state.
(B) A determination that service performed by an individual
entirely outside the state is in employment subject to Chapter 4141. of the
Revised Code may be terminated by the director if it is found that such service
is subject to the unemployment compensation law of another state. The effective
date of termination shall be the date the employer incurred liability under
such other state unemployment compensation law, provided a notice has been
filed by the employer with this department within ninety days after the
incurrence of such liability. If notice is not filed by the employer within
ninety days after such liability date, the termination date shall be the first
day of the calendar quarter in which notice is filed.