Taxation of independent personal services: resident-state taxation unless fixed base or prolonged presence permits source-state tax. Income from independent personal services of a resident is taxable only in the resident State except where the person has a fixed base in the other ... Summary
Taxation of independent personal services: resident-state taxation unless fixed base or prolonged presence permits source-state tax.
Income from independent personal services of a resident is taxable only in the resident State except where the person has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the person's stay in the other State meets the presence threshold, allowing taxation only of income from activities performed in that other State.
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