Massachusetts does not have a "convenience of the employer" rule for taxation of non-resident telecommuters. See Example (5)(a)(1.2) in this excerpt from Massachusetts state law:
https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax
Non-residents of MA are taxed only on MA-source income. Work income is MA-sourced only if the work is physically carried our from a location within MA.
The Covid exception to this is no longer in effect.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
