This is less “your employer” and more “the IRS” causing this to be important, and your offer letter / employment contract almost definitely has a location in it

This is less “your employer” and more “the IRS” causing this to be important, and your offer letter / employment contract almost definitely has a location in it. If you work from a state where your employer doesn’t have a tax nexus, for instance, working there can cause one. Until we were all working remotely, this usually didn’t come up - if someone disappears from the office, HR will follow up to make sure you aren’t causing a tax problem. Now it’s a mess.