Right. Massachusetts' accountants said that income earned by people not living or working in the state was taxable, but that does not make it so. You do not choose the state that you pay income taxes to, this is something that is determined by the reality of your living and working arrangements (physical presence).
Historically, Massachusetts has been aggressive in its pursuit of tax revenue over which its entitlement to is questionable.
Example: http://archive.boston.com/news/local/massachusetts/articles/2009/02/03/state_chases_sales_taxes_in_n...
