In the digital nomad case you aren’t circumventing state or federal taxes. By saying you are in, say NC, when you are really in Thailand, Croatia, or Costa Rica

In the digital nomad case you aren’t circumventing state or federal taxes. By saying you are in, say NC, when you are really in Thailand, Croatia, or Costa Rica depending on the time of year—-you are paying more taxes then you’d owe, not less. Leaving aside timezones, which you could adjust to if you wanted to, the real issue is that your employers can’t be sure it’s complying with Thai, Croatian, and Costa Rica law and doesn’t want to be the effort in to figure out how to be sure.