Retirement income from Maine received while living in Florida, is this making money in another state?

[SweetieJean]

No it is not.

[Vanessa A]

No, making money in another state would be your wages earned while working in another state, not retirement income from when you worked in that state. 

Your retirement income is taxed where you live when you receive it if it is taxable by that state.  Florida, does not have an income tax so you would not pay taxes on the retirement income you receive while living in Florida.