It should be the employee's state of residence. The employer's state is irrelevant for the employee's tax liability. This is the case regarding any type of employment. Where the employer is located does not matter, what matters for state withholdings is the state of residence and/or the state where the work is performed. In the case of an OTR truck driver, the driver is only liable for state tax in the home state they live in and do not pay taxes to other states you may travel through.
For additional information click here to see a similar conversation with SuperUser TomD8, who refers to the actual Act (the Rail Passenger Service Act) that establishes this state-taxation standard for OTR drivers.
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