Regulations of Connecticut State Agencies
A business, trade, profession or occupation (as distinguished from personal services as an employee) is carried on partly within and partly without Connecticut when one or more of the activities described in ยง 12-711(b)-4(a) of this Part is systematically and regularly carried on within Connecticut and one or more of such activities is systematically and regularly carried on outside of Connecticut, or when one or more of such activities is regularly and systematically carried on both within and without Connecticut.
(Effective November 18, 1994)