State tax filing

I'm not sure I agree with Tom re NY.  NY (and NJ, my home state, for example) are pretty fussy about this.
<a rel="nofollow" target="_blank" href="http://www.cheatsheet.com/personal-finance/why-some-telecommuters-are-facing-double-taxation.html/?a...>
<a rel="nofollow" target="_blank" href="http://www.koscpa.com/newsletter-article/state-tax-consequences-telecommuting/">http://www.koscpa.co...>
<a rel="nofollow" target="_blank" href="http://www.thetaxadviser.com/issues/2010/feb/apractitionersguidetothetaxationoftelecommuting.html">h...>