MA taxes non-residents only on income earned within the state. A non-resident's remote work done from a location outside MA is not taxed. Check Example (5)(a)(1.2) in this MA tax reference:
https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax#:~:text=Massachusetts%20Sourc...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
