NY nonresident income tax for full-time telework position

Good afternoon,

 

My sister-in-law moved to FL in September 2021. After she moved, she changed jobs. Her new job is 100% telework from home with a company headquartered in New York. She does not have a physical office space in NY. Her company also did not ask her to withhold NY income tax when she started. Does she owe NY state income tax as a nonresident?

 

Thanks,

Don W.