Taxation of independent personal services may occur in source state where fixed base exists or prolonged stay occurs.

Income from independent personal services is taxable only in the taxpayer's State of residence except where the taxpayer has a fixed base regularly available in the other State, in which case only income attributable to that fixed base may be taxed there, or where the taxpayer's stay in the other State is prolonged, in which case only income from activities performed in that State may be taxed by that State.

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