Convenience of employer rule
A state rule taxing non-resident remote workers as though the work happened in the employer's state. Used by NY, NJ, NE, PA, DE, AR and OR, and by CT in part.
If your employer is in New York and you work from Florida 'for your convenience' (rather than because the employer required it), New York can tax you as if you'd been physically in New York. The same applies in NJ, NE, PA, DE, AR, OR, and CT under various conditions. The only workaround is documented employer requirement that work be performed outside the state, typically supported by an employer-issued letter establishing a 'bona fide employer office' outside the state.
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