It appears that the tax alert that you shared applies mainly to individuals who worked onsite in Maryland but were forced into tele-commuting due to Covid. It could also be interpreted to apply to individuals who could work on site but do not out of convenience as opposed to necessity. So, if the nature of your work is such that it is necessary to do it remotely as opposed to simply doing it that way out of convenience to you or the employer, then the income would not be taxable in Maryland.
An example would be a telemarketing company located in Maryland that hires salesmen from all over the country to do phone sales. It would not be practical for the company to rent a builiding and relocate salesman form around the country to work in Maryland, so the remote work is necessary as opposed to being a convenience. Thus, it is not Maryland sourced income for the salesman who are not locaed in Maryland.
@Marka81
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