My understanding from reading Directive 03-12 Taxation of Income Earned by Non-Residents After St. 2003, c. 4, s. 7 is that neither the sale of the RSUs or the shares acquired through an ESPP are considered Massachusetts Source Income, See Issue 4 in the Directive referenced above.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
