@arellim1942 A New York State Department of Taxation and Finance memo (TSB-M-06(5)I ) cites a home office being near specialised facilities as a primary factor for an employee working from home for the 'convenience of the employer' rather than the 'convenience of the employee'.
"For example, if the employee’s duties require the use of a test track to test new cars, and a test track is not available at the employer’s offices in New York City, but is available near the employee’s home, then the home office will meet this factor."
You may wish to show the memo to your HR Department if they are unfamiliar with it and see what they say. Facts and circumstances are different in every case.
Super champ @Opus 17 offers awesome advice.
