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of <h1>Entertainers and athletes taxed in state where activities occur unless funded by home state's public funds under cultural agreement.</h1> Income earned by residents of one state as entertainers or athletes from activities performed in another state may be taxed in the latter state, regardless of other articles. If such income is paid to another person, it can still be taxed in the state where the activities occur. However, if the entertainer or athlete's activities in the other state are funded primarily by public funds from their resident state and occur under a bilateral cultural agreement, the income is taxable only in their resident state.
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