I am of a different opinion.
I believe the rules noted by @ErnieS0 apply in an employee situation.
The CA rules are different for independent contractors.
For an independent contractor, the issue is not where the independent contractor performed the services, but in what state the benefit was received.
So in your case, since you received a 1099-NEC (as an independent contractor) even if you never set foot in California, if you are performing services for a California-based customer, then you will have economic nexus with the state and likely doing business in California for income tax purposes.
You should get a credit on your MA tax return for taxes paid to other states.
See the following snippet from a FTB case:
Income earned by a self-employed screenwriter (taxpayer), a California nonresident, was properly subject to California personal income tax because the income was sourced to California. In this matter, the taxpayer received income for his services from California-based limited liability corporations (LLCs). The Franchise Tax Board (board) proposed an individual income tax assessment asserting that the taxpayer’s income was sourced to California.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
