> If my employees worked outside of their home state (nomadically) then I think the states they travelled to technically want a share of that income There’s a

> If my employees worked outside of their home state (nomadically) then I think the states they travelled to technically want a share of that income There’s a bit more to it than that. An employee doing work in a location is a possible back door way of establishing nexus in that state for the business. Amazon, for example, knew they had a target on their back so forbid employees from even turning computers on in some states.