Taxation of entertainers and athletes: income from personal activities taxed in state where performed, subject to public funds exception. Income of a resident entertainer or athlete from personal activities exercised in the other State may be taxed in the State where the activities are performed. Income arising to a third person for those activities may likewise be taxed in the State of performance. An exception provides that if the activities are supported wholly or substantially from the residence State's public funds and fall under a bilateral cultural agreement, the income is taxable only in the residence State.
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.
Taxation of entertainers and athletes: income from personal activities taxed in state where performed, subject to public funds exception.
Income of a resident entertainer or athlete from personal activities exercised in the other State may be taxed in the State where the activities are performed. Income arising to a third person for those activities may likewise be taxed in the State of performance. An exception provides that if the activities are supported wholly or substantially from the residence State's public funds and fall under a bilateral cultural agreement, the income is taxable only in the residence State.
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