Cal. Code Regs. Tit. 18, § 17951-5 - Wages, Salaries and Other Compensation for Personal Services Performed in this State
(a)
(1) The
gross income from commissions earned by a nonresident traveling salesman, agent
or other employee for services performed or sales made whose compensation
depends directly on the volume of business transacted by him, includes that
proportion of the compensation received which the volume of business transacted
by such employee within the State of California bears to the total volume of
business transacted by him within and without the State.
(2) Nonresident actors, singers, performers,
entertainers, wrestlers, boxers, etc., must include in gross income as income
from sources within this State the gross amount received for performances in
this State.
(3) Nonresident
attorneys, physicians, accountants, engineers, etc., even though not regularly
engaged in carrying on their professions in this State, must include in gross
income as income from sources within this State the entire amount of fees or
compensation for services performed in this State on behalf of their
clients.
(4) If nonresident
employees (including officers of corporations, but excluding employees,
mentioned in (1) above) are employed continuously in this State for a definite
portion of any taxable year, the gross income of the employees from sources
within this State includes the total compensation for the period employed in
this State.
(b) If
nonresident employees are employed in this State at intervals throughout the
year, as would be the case if employed in operating trains, boats, planes,
motor buses, trucks, etc., between this State and other states and foreign
countries, and are paid on a daily, weekly or monthly basis, the gross income
from sources within this State includes that portion of the total compensation
for personal services which the total number of working days employed within
the State bears to the total number of working days both within and without the
State. If the employees are paid on a mileage basis, the gross income from
sources within this State includes that portion of the total compensation for
personal services which the number of miles traversed in California bears to
the total number of miles traversed within and without the State. If the
employees are paid on some other basis, the total compensation for personal
services must be apportioned between this State and other States and foreign
countries in such a manner as to allocate to California that portion of the
total compensation which is reasonably attributable to personal services
performed in this State. Gross income from sources within this State does not
include qualified retirement income, as defined in Section
17952.5
of the Revenue and Taxation Code received by a nonresident during a taxable
year beginning on or after January 1, 1996.
Notes
2. Change without regulatory effect filed 9-19-88 (Register 88, No. 40).
3. Change without regulatory effect amending subsection (b) and NOTE filed 7-28-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 31).
Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Sections 17041, 17951 and 17952, Revenue and Taxation Code.
2. Change without regulatory effect filed 9-19-88 (Register 88, No. 40).
3. Change without regulatory effect amending subsection (b) and Note filed 7-28-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 31).
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