Government service taxation: paying state generally retains exclusive tax right, with residence-based exception for service location. Salaries, wages and similar remuneration (excluding pensions) paid by a State or its subdivisions for services rendered to that State in another State are taxable only in the paying State, except where the services are rendered in the other State and the individual resident there is a national or did not become resident solely to render the services; remuneration connected with a business carried on by the paying State is excluded from this government-service allocation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Government service taxation: paying state generally retains exclusive tax right, with residence-based exception for service location.
Salaries, wages and similar remuneration (excluding pensions) paid by a State or its subdivisions for services rendered to that State in another State are taxable only in the paying State, except where the services are rendered in the other State and the individual resident there is a national or did not become resident solely to render the services; remuneration connected with a business carried on by the paying State is excluded from this government-service allocation.
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