Legal jurisdictions are still driven by geography. Without either physical presence or legal residence in MA, the government of MA has no authority to demand an

Legal jurisdictions are still driven by geography. Without either physical presence or legal residence in MA, the government of MA has no authority to demand anything from someone in NH. MA could charge an MA-based employer a payroll tax for out of state employees, but has no jurisdiction to charge the employees an income tax. A further legal theory is that it it would step on the federal constitutional power to regulate interstate commerce.