Independent personal services: taxation in source state where fixed base exists or sufficient presence triggers attribution. Income from professional services by a resident is taxable only in the State of residence except where the individual has a fixed base in the other State-allowing taxation of income attributable to that base-or where the individual's aggregate presence in the other State exceeds a specified threshold during the year, permitting taxation of income attributable to activities performed there.
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: taxation in source state where fixed base exists or sufficient presence triggers attribution.
Income from professional services by a resident is taxable only in the State of residence except where the individual has a fixed base in the other State-allowing taxation of income attributable to that base-or where the individual's aggregate presence in the other State exceeds a specified threshold during the year, permitting taxation of income attributable to activities performed there.
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