State tax filing

Yeah. there can some confusion about that.
about this part:

*****A business, trade, profession or occupation "carried on in Maryland"

(My quotes)......work actually done by the worker's physical presence in MD. and this person said they worked remotely from FL
_____________________________
 Now, there are a few states who require telecommuters to prepare NonResident tax returns for the wages they earned from out-of state as a telecommuter.  Notoriously, NY, but also now, PA, NJ, NE, DE.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*