TaxTMI 
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Independent Personal Services
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....e performance of professional services or other independent activities of a similar character shall be taxable only in that State except in the following circumstances when such income may also be tax....
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....te 90 days in the relevant fiscal year, in that case, only so much of the income, as is derived from his activities, performed in that other State may be taxed in that other State. 2. The term "....