Dependent personal services: residence-state taxation applies when presence and employer conditions limit source-state taxation. Remuneration for dependent personal services is taxable in the State where the employment is exercised; however, pay is taxable only in the employee's residence State if three conditions are met: presence in the other State does not exceed an aggregate 183-day threshold in the fiscal year, the remuneration is paid by or on behalf of an employer who is not resident in the State of performance, and the remuneration is not borne by a permanent establishment or fixed base of that employer in the State of performance.