C.R.S. § 8-70-116
8-70-116. Employment - location of services
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:
(a) The service is not covered under the unemployment compensation law of any other state, the Virgin Islands, or Canada; and
(b) The place from which the service is directed or controlled is in Colorado.