If you're a nonresident of Oregon and you never physically work in Oregon, then your work income is not taxed by Oregon. Location of the employer is irrelevant.
Oregon can tax a nonresident on work performed in Oregon, and on any other Oregon-source income - for example, rental income from a property located in Oregon.
As a general rule, work income is sourced where the work is actually performed.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
