[Dracophoenix]

>>surely MA doesn't say someone owes MA income tax because they could theoretically come 2 hours to an office there.

The you'd be surprised what certain states would say, do, and compose in their legal briefs to justify extracting as much money as possible.

Also IANAL, so take what I have to say with a grain of salt.

Presumably, there could be some kind of test. If someone lives in NH but is 100% WFH, he may be subject to MA income tax under the following standard:

1) If the company is headquartered or incorporated in MA

2) If the work done is provided (a) to directly benefit operations of aforementioned company that are affiliated with a location in MA or (b) to be sold/provided to third party legal person(s) for which business operations /purchasing/selling would be done in MA. (i.e a business/service nexus)