Section 172-2-16 - Localization of ServiceA. For purposes of determining whether an individual's service is localized in the state of Maine pursuant to Section 1043(11)(A), the Bureau will look at the employer's intent or expectation at the time of hire as to which state where the individual will perform the services. If the individual is performing services in a state other than Maine, the Bureau will make the determination based on additional factors, including the base of operations or place from which the services are directed and controlled, or in cases where there is no one state in which the individual's work is located, the individual's state of residence. B. An employer who employs individuals in more than one state is required to maintain coverage for its employees in the states in which the employees' work is localized. If the employer cannot ascertain localization of work for its employees, it must establish an interstate coverage agreement with the states in which its employees are performing services.12- 172 C.M.R. ch. 2, § 16