"Massachusetts does not tax nonresidents."
Not exactly. Massachusetts does tax nonresidents on Massachusetts-source income. For example, a Connecticut resident who works in MA is subject to MA (and CT) income tax.
What is correct is that MA does not tax nonresident remote workers - nonresidents whose work is 100% carried on from a location outside MA.
Work income is "sourced" where the work is actually (physically) performed.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
