In general, a state can tax you if you physically work in that state or states. This would require filing an income tax return on those states. Before doing so, the taxpayer has to consider whether the state even has an income tax, and whether there is a reciprocity agreement between the resident state and the other state. If there is taxation in more than one state there is either a credit given for taxes paid to a non-resident state or the income in the non-resident state is prorated such that only the income earned in that sat is taxed.
