Independent personal services: taxation generally in resident state; source-state tax applies for fixed base or prolonged presence.

Taxation of income from independent personal services is generally limited to the resident State, except where the service provider 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 provider's presence in the other State exceeds a prescribed duration, in which case only income from activities performed in that State may be taxed by that State.

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