@Remote guy , irrespective of what the "employer" company thinks/believes/ articulates, per the IRS, the earning is sourced to the State where the work is performed. Personally I do NOT believe that an entity/ employer in the USA can arbitrarily choose to employ remote workers from a select state ( probably comes under discrimination based on place of domicile -- but I is not a lawyer ).
Hopefully this answers your query -- BTW , I saw a similar question earlier -- is this a test question ?
pk
