Independent personal services taxable in resident state unless fixed base, substantial presence, or remuneration exceeds threshold allowing source state taxation. Independent personal services income of a resident is taxable only in the resident State, except that the other State may tax income attributable to a fixed base there, income from activities performed in that State where the person's stay aggregates to 183 days in any relevant twelve month period, or remuneration for services in that State which is paid by a resident or borne by a permanent establishment or fixed base of a non resident and exceeds an amount equivalent to two thousand U.S. dollars in the fiscal year.
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.
Independent personal services taxable in resident state unless fixed base, substantial presence, or remuneration exceeds threshold allowing source state taxation.
Independent personal services income of a resident is taxable only in the resident State, except that the other State may tax income attributable to a fixed base there, income from activities performed in that State where the person's stay aggregates to 183 days in any relevant twelve month period, or remuneration for services in that State which is paid by a resident or borne by a permanent establishment or fixed base of a non resident and exceeds an amount equivalent to two thousand U.S. dollars in the fiscal year.
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