Hi @alandvic. Sorry. I misread your post. Your income is non-Maryland and you should not pay MD tax if you were never supposed to work in Maryland.
There is no contraction in the two statements you included in your original post. Maryland is saying employees who usually work in MD but now from home in another state remain Maryland employees, i.e. "not affected by the current shift from working on the employer’s premises to teleworking."
The second statement says a teleworker working in MD pays MD tax: "Compensation paid to a Maryland nonresident who is teleworking in Maryland is Maryland-sourced income."
You are teleworking from MA so you do not have MD income. The MD Tax Alert further says, "Income is deemed Maryland- sourced income when the income is compensation for services performed in Maryland."
In the previous situation, the person was hired with the intent of working in Maryland but worked remotely due to COVID, i.e. the work arrangement was "not affected by the current shift from working on the employer’s premises to teleworking."
EMPLOYER WITHHOLDING REQUIREMENTS FOR TELEWORKING EMPLOYEES DURING THE COVID-19 EMERGENCY
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