@kristenelby. Wow! Thank you for being persistent in clarifying this. Personal opinion aside, New York isn't exactly forthcoming in making this detail of their convenience law clear (and probably purposefully so). So, if I understand what you are pointing out in the law, the convenience law applies if there is at least some physical connection to New York (thus the convoluted "within and without" description used in the statute), and that there is a certain "de minimis" threshold that must be reached of "within New York" in order for New York to claim convenience and tax the telecommuter's income.
A write-up on the subject would be helpful, and I personally would welcome a clear description of this without the legalese. I can't tell you the number of blogs and articles I have read on the subject and have never run across the description you have provided in this thread, nor this simple angle that is buried "in plain sight" within the New York statute, which really doesn't surprise me too much.
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