@abeboparebop Thanks for posting this important info. Two thoughts: 1) Apparently this ruling applies only to independent contractors receiving a 1099-MISC. If this principle were to apply to non-resident employees, every nationwide employee of Apple (which is based in California) would have to pay taxes to California. 2) Since the final ruling was just made a few weeks ago according to the references you cited, is the ruling applicable to previous tax years? Is it retroactive? That's not clear.