State tax filing

I apologize on a typo earlier, please see my revised question. Thanks.

 

Hi

As a follow up on my 1st and original question, my employer has intentionally specified my State of Employment on ADP records (NJ) to to match up with my Home State of remote location (NJ). So for the 60% days worked in NJ (remotely at home in NJ), can you explain the reason (helpful if you can provide the relevant tax law passage) why I can't look to NJ as my source of wages, and it has to be NY? I just want to better understand this, as there must be a regulatory/tax compliance reason for my employer to want to match the State to NJ. Thank you