"Compensation paid to a Maryland nonresident who is teleworking in Maryland is Maryland-sourced income, and therefore, subject to withholding."
The wording is a bit ambiguous, but the meaning is that if you're a non-resident of MD who happens to be "teleworking" from a physical location inside Maryland, then your income from that work is Maryland-sourced regardless of your employer's location, and it is taxable by Maryland.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
