Independent personal services: income taxable in resident state unless a fixed base or extended presence permits other-state taxation.

Income from independent personal services earned by a resident is taxable only in the resident State, except where the resident has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the resident's extended presence in the other State meets the treaty threshold, in which case only income from activities performed in that other State may be taxed there.

---

---

---