Minnesota can tax 100% of a Minnesota resident's income, regardless of where it was earned.
As explained before, CA taxes non-residents only on CA-source income. Again, the W-2 income of a non-resident of CA who performed no work inside CA is not CA-source income. Work income is "sourced" where the work is actually performed.
"Temporary" vs "permanent" employment is irrelevant from a tax point of view. The issue is where the work was actually (not virtually) performed.
At present, the only states that tax non-resident remote employees are AR, DE. NE, NY, and PA.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
