A state can charge a capital gains tax to a non-resident who sells property located within that state's borders.
A taxpayer's resident state can also tax him on the same capital gain. Your resident state can tax you on ALL your income, regardless of where earned.
But normally the taxpayer may take a credit on his home state's tax return for the taxes paid to the non-resident state, thus avoiding double taxation.
Tax reciprocity applies only to wages subject to withholding (W-2 wages).
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
