wikwetax
Returning Member

State tax filing

I am unclear if I need to file form IT-203-A. The instructions include the following:
“Business is carried on out of the state if you have, maintain, operate, or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency, or other place where your business matters are systematically
and regularly carried on outside New York State”.  
 I do not  have any regular place of business in NY, only NJ. I occasional perform services at different NY client locations, does IT-203-A pertain to my situation?