Yes, you must pay tax in both states. The cost of a tax program is not an expense of sale.
The Virginia taxable income of a nonresident individual, partner,shareholder or beneficiary is ... business income and loss, capital gains or losses (subject to the 60% long-term capital. VA non-resident
Fortunately, NM gives a credit for taxes paid to other states.
Does New Mexico offer a credit for income tax paid to another state?
Yes, but only for New Mexico state residents. The credit is based on the tax the other state imposes on the portion of gross income that is also included in New Mexico gross income. The credit may not exceed the New Mexico income tax liability, nor can it be more than Q.5% of the income taxable in the other state. NM Credit
