Do I have to pay taxes in multiple states as an independent contractor?

You are liable for income tax  in any jurisdiction in which you worked that imposes income tax.

Thus, you will owe income tax in Maine on all income received but likely with a reduction for the taxes that you would pay in Massachusetts.  Similarly, the Forms 1099-MISC Box 7 forms that you receive from companies in Massachusetts and Utah expose you to liability.  In Massachusetts you would need to file a Form 1-NR/PY as a non-resident.  No idea about Utah.

You have to file a non-resident MA return and resident ME return

Also, I officiate youth hockey games in Maine but I'm paid by ref pay which is a company out of UT. Do I have to pay taxes in UT because I'm being paid by this third party vendor even though I'm officiating the games in Maine.

No. Since you did not physically work in UT, you do not have "Utah source" income and are not required to file a UT return.

thanks

Taxes are complicated in MA, where I live. I am an independent contractor that works for a company based in TX (that has no income tax?). Do I have to pay additional taxes outside of MA?

@bryan.rafferty

RE: "Taxes are complicated in MA, where I live. I am an independent contractor that works for a company based in TX (that has no income tax?). Do I have to pay additional taxes outside of MA?"

Unfortunately, yes.  MA DOR views earned income received, irrespective of where, as reportable income.  So you must report the income from outside MA that was earned.  The good news is that MA DOR provides a credit against taxes owed for any amount of tax paid to another jurisdiction.  See below.  However, if, as the example you cite, the state where the income was earned was TX and if there was no tax assessed in that state, there would be no MA credit allowed.

For the case where taxes were owed and paid in another jurisdiction, file the non-resident tax return for the other state in order to establish how much tax paid to now report for the credit in MA.

MA DOR:

24. How does the Taxes Paid to Other Jurisdiction Credit work?

A Massachusetts full-year and/or part-year resident is entitled to claim a credit for incomes taxes paid to other states on income reported and taxed in Massachusetts. No credit is allowed for city, local, property, excise taxes as well as for taxes paid to the federal government. The credit is, however, allowed for income taxes paid to the following jurisdictions: 

• Any territory or dependency of the U.S including Puerto Rico, the Virgin Islands, Guam, the District of Columbia; and
• The Dominion of Canada.

The credit is the smaller of the apportioned Massachusetts tax and the tax paid on such income to the other jurisdictions.

Note: A part-year resident is only allowed credit for taxes paid on income earned and/or received during the Massachusetts residency period; nonresidents are not eligible for this credit. Nonresidents do not qualify for this credit.

A more in-depth explanation of the Taxes Paid to Other Jurisdiction Credit and examples for filling out the worksheets is available in the Guide for Taxes.