[ShepherdKing]

One might view it as a way of discouraging remote work in Colorado for various reasons. I suspect that Colorado cannot collect much income tax on remote workers given their low flat income tax, so if the tax collected in the remote employers state is higher than that of Colorado, then Colorado gets nothing.

[mikhailfranco]

So they should either:

1. Abolish income tax and increase consumption taxes; or

2. Encourage employers to locate in Colorado and encourage them to hire remote workers in other states.

Adding costs or regulations does not encourage (2).