Primary residence is in CO. If I live in a second home in FL for a few months out of the year, is the income earned while living there excluded from CO state income tax?

Q.  Is the income earned while living in FL excluded from CO state income tax?

A.  No. You are a CO resident and all your income is taxable by CO.  If you happen to pay income tax to a nonresident state, CO will give you a credit for the tax paid.  Having earned income  in a state (FL) without an income tax does not get you out of paying state tax on that income, to your home state.