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?

[Hal_Al]

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.