Income from sources within this Commonwealth.

(b) Income from intangible personal property such as interest or dividends even though paid by a Commonwealth bank or corporation may not be income from sources within this Commonwealth, except as provided in subsection (a)(4).

(c) Income derived from ownership of an interest in real or tangible personal property includes rental income from real or tangible personal property in this Commonwealth or an interest therein. Rental income does not include income attributable to the ownership of an interest in real or tangible personal property located outside of this Commonwealth, even though rental payments in respect of the property may be made from or received at a point within this Commonwealth.

(d) A trade, profession or occupation shall be carried on in this Commonwealth by a nonresident when he or a partnership or association of which he is a member occupies, has, maintains or operates an office, shop, store, warehouse, factory, agency or other place where his or its affairs are systematically and regularly carried on. This definition is not exclusive. A business shall be carried on within this Commonwealth if activities within this Commonwealth in connection with the business are conducted in this Commonwealth with a fair measure of permanency and continuity.

(e) Personal services by a nonresident shall be deemed to have been performed within this Commonwealth if, and to the extent that, his services were rendered within this Commonwealth. Compensation for personal services rendered by a nonresident individual wholly without this Commonwealth is not taxable regardless of the fact that payment may be made from a point within this Commonwealth or that the employer is a resident individual, partnership or corporation. If the personal services are performed within and without this Commonwealth, the portion of the compensation attributable to the services performed within this Commonwealth shall be determined in accordance with § 109.3 (relating to business carried on wholly within this Commonwealth). If personal services are performed within this Commonwealth, whether or not as an employee, the compensation for the services constitutes income from Commonwealth sources regardless of the following:

(1) That the compensation is received in a taxable year after the year in which the services were performed.

(2) That the compensation is received by someone other than the person who performed the services. Cross References This section cited in 61 Pa. Code § 109.1 (relating to taxable income of nonresident individuals); 61 Pa. Code § 109.3 (relating to business carried on wholly within this Commonwealth); and 61 Pa. Code § 109.4 (relating to business carried on partly within and partly without this Commonwealth).