If you are asking about which state would tax income for independent contractors and sole proprietors, then the answer depends on where the work was performed.
If you performed all work in your resident state, then only your resident state would tax your income. If you actually traveled to a non-resident state to perform your work, then you may have a tax liability for both your resident state and the non-resident state.
In general, the answers provided by MinhT1 and TomD8 are still valid for 2022 tax returns.
@kunchok1
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