Taxability When Commuting Between States

Back in March the Wall Street Journal did a piece on workers who live in one state, and work in another, to save on taxes. The story features a physical therapist who flies to California several times a month to work in his practice from Texas. The article briefly says this arrangement also saves him taxes.

The issue though, is the work he performs in California is taxable to that state, regardless of where he lives.

This is a pretty common nexus rule - wherever you are PHYSICALLY earning the money, that is where you will be taxed for that income, not where your residence is located.