Independent personal services: resident-State taxation unless fixed base or extended presence permits source-State taxation.

Residents' income from independent professional activities is taxable only in the State of residence, except where the taxpayer has a fixed base in the other State, in which case only income attributable to that base may be taxed there, or where presence in the other State aggregates 183 days in a year, permitting taxation of income from activities performed there.

---

---

---