I think you mean they tax you as a non-resident who is earning income in MA. My understanding is it all comes down to whether or not there is a 'nexus' and tha

I think you mean they tax you as a non-resident who is earning income in MA. My understanding is it all comes down to whether or not there is a 'nexus' and that can get some what complicated and states vary considerably as to what constitutes one for tax purposes.