New York State Taxes for MD Remote Employee

Quick question....

 

I am thinking about taking a full time fully remote position in New York. However, I reside in Maryland and have no interest commuting etc. Everywhere I am reading mentions NY has a strange rule about "convenience".

 

"If a nonresident employee of a New York employer telecommutes from his or her home outside of New York, days spent telecommuting are generally considered days worked in New York if the nonresident’s principal office is in New York. Since 2006, New York has taken the position that a “convenience of the employer test” applies in determining whether telecommuting days are non-New York days.[3] It is extremely difficult to satisfy this test because an employee must show that he or she was assigned by the employer to a primary work location at an established or other bona fide place of business of the employer outside of New York.[4] Thus, if an employee chooses to work at home (i.e., for his or her own convenience and not for the convenience of the employer), days worked outside of New York are treated as if the employee were physically located in New York."

 

If the job is 100% remote, do I still pay income taxes in NY and MD?

Thanks in advance.