New Mexico is pretty clear on their law. They leave no room for not paying taxes on the income. As long as your primary home is in NM, they are taxing all of your income. Staying in a hotel or driving back and forth to work will not count as you being a resident of another state. You would actually have to set up a home and make it your primary home, not just your second home.
"Part-Year Resident You are a New Mexico part-year resident if you meet all of these conditions:
- You were a New Mexico resident for part of the year.
- You were not physically present in New Mexico for 185 days or more.
- On December 31, you were no longer domiciled in New Mexico and you had moved to another state, intending to maintain domicile status in that other state.
Resident For purposes of the Income Tax Act, you are a New Mexico resident if either of the following are true:
- Your domicile was in New Mexico for the entire year or;
- You were physically present in New Mexico for a total of 185 days or more during the tax year, regardless of your domicile." New Mexico Personal Income Tax Instructions
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