Thanks for the reply. That’s part of the employer convenience rule. That makes it clear if you’re a remote employee.
For businesses and sole proprietors, in their tax bulletins It-620, they discuss business “carried on” in New York is defined as a NY source.
Also, in the definition of NY source income, as a nonresident sole proprietor or partnership, you carry on a business, trade, profession, or occupation within New York State if you (or your business) perform a series of acts or transactions in NewYork State with regularity and continuity for livelihood or profit, as distinguished from isolated or incidental transactions.
Ive submitted a clarification request on the NY tax site. I’ll post their response if they get back to me
