Son moved from MO to FL in 2021, spends 350+ days/yr in FL; works in FL; doesnt drive so did not get a FL DL. MO wants him to pay taxes for 2022. Does he owe MO taxes?

He rents and pays utilities in FL.  He never registered to vote in FL. Because he shares a house with other renters, he had important mail like tax return sent to my address in MO.