States generally tax all income that is sourced to a state so unemployment would generally be taxable to the issuing state, as would severance, accrued vacation pay, etc.
California says "Sick leave, vacation pay, and bonuses earned by a nonresident for services performed in California are considered California source income. See the Appeal of Edwin O. and Wanda L. Stevens, 86-SBE-100, May 6, 1986."
See 3440 Sick Leave, Vacation Pay, Bonuses, and Severance Pay in California's Residency and Sourcing Technical Manual
Unemployment is a bit tricky because not all states tax unemployment benefits while other states have deductions based on income.
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