Taxation of independent personal services: source state may tax income where a fixed base exists or stay meets threshold. Income from independent personal services is taxable only in the resident State except where the provider has a fixed base in the other State, in which ... Summary
Taxation of independent personal services: source state may tax income where a fixed base exists or stay meets threshold.
Income from independent personal services is taxable only in the resident State except where the provider has a fixed base in the other State, in which case only income attributable to that fixed base may be taxed there, or where the provider's stay in the other State meets the prescribed duration threshold, in which case only income from activities performed there may be taxed in that other State.
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