Bottom lines:
The income of a VA resident is 100% taxable by VA, regardless of its source.
If you are a W-2 employee of CA company, but you never live in nor physically work in CA, your income is not taxable by CA.
If you are a non-resident of CA and an independent contractor (your earnings are reported on a 1099-NEC or 1099-MISC instead of a W-2), and you provide services to a client based in CA. those earnings would be taxable by CA. But you'd be able to take a credit on your CA return for the taxes paid to VA on that portion of your income.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
