Taxation of independent personal services: resident state generally taxes income, exceptions for fixed base or prolonged presence. Income from independent personal services of a resident individual is taxable only in the State of residence except where the individual has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the individual's presence in the other State aggregates to or exceeds 183 days in any consecutive twelve month period-then only income from activities performed in that other State may be taxed there.