I would just point out two things:
1. The Hayes decision has never been overturned.
2. In its opening paragraph, New York tax memorandum TSB-M-06(5)I states:
"The memorandum addresses situations where a nonresident or part-year resident employee whose assigned or primary work location is in New York State performs services for an employer at that location and at a home office located outside of New York State."
The memorandum pretty clearly applies only to employees who work both within and without New York State during the tax year.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
