"No, since you do not physically work in MA, you have no MA source income"
I believe this may have changed this year:
https://www.bostonherald.com/2020/08/27/massachusetts-continues-income-tax-for-remote-workers-amid-p...
https://www.mass.gov/regulations/830-CMR-625a3-massachusetts-source-income-of-non-residents-telecomm...
