I'm self employed, living in LA. I consult for a company in MA, but do all my work from LA. Do I need to file state taxes for LA, MA, or both?

[chandler]

I am self employed and live in Louisiana. All of the income I earn is from consulting for a company based in Massachusetts. If all of my income is earned from Massachusetts, do I need to file a state tax return there? Or do I only file a state tax return in Louisiana? Or both states? Perhaps I need to file in both states, but only report my income to Massachusetts and file for Louisiana with no income because I am a resident here? 

[PatriciaV]

You would file only a Louisiana State Income Tax return and report all your income to that State.

Under the physical-presence method of allocation followed by 36 of the 41 states that tax wages, an employee’s wages for personal services are allocated based on where the services are rendered. The only exceptions are New York, Pennsylvania, Delaware, New Jersey and Nebraska.