Independent personal services taxable in resident state unless fixed base or sufficient presence permits taxation in other state. Income from independent personal services is taxable only in the taxpayer's State of residence 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 presence in the other State meets a duration threshold, in which case only income from activities performed there may be taxed by that 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.
Independent personal services taxable in resident state unless fixed base or sufficient presence permits taxation in other state.
Income from independent personal services is taxable only in the taxpayer's State of residence 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 presence in the other State meets a duration threshold, in which case only income from activities performed there may be taxed by that State.
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