I don’t believe that’s correct. Your premises of living in one state and driving in another almost never exist. Sometimes a 100 mile radius of your home could include 3 other states, and pickups and deliveries are not considered working in those states. Most drivers local regional or OTR will cross state lines and work in several states, IE pickup and deliver, that shouldn’t require that they be taxed in the surrounding states because as you put it, they worked there. By your premise someone that works out of Philadelphia and pics up and delivers in NJ, DE, MD, VA, and NY, would have to pay taxes in all of those states because they worked there.
