As an OTR trucker, your income is subject to state income tax only in your home state (your state of residence). It is not subject to income tax in states you pass through on the road.
The only exception might be if you physically worked at a location in a non-resident state.
Drivers who are intrastate drivers, drive within the 100 mile radius of their terminal (in a non-resident state) or who are not subject to DOT hours of service, may be
taxed by the work state and the resident state.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
