North Dakota/Minnesota reciprocity agreement who is covered schedule C?

[JON]

The question presented to me is the taxpayer is a Minnesota resident and has a schedule C to report all his activity. He earns his money for services rendered only. He has been in the business for a few years and always earned his income in MN. He has an opportunity to sign a contract to perform his services IN North Dakota. He would remain in MN servicing his clients here, but would be going to ND to perform the contract requirements there. Does the reciprocity agreement between the two states cover "earned income" , just W-2s or something else.

He has no employees and nothing in ND,

[TaxGuyBill]

My understanding is that because he provides all of the services, it qualifies under the reciprocal agreement.

I don't remember if it is North Dakota or South Dakota, but some CITIES (or possibly counties?) have a tax and/or registration requirement, so make sure you and/or the client look into that.