If you derive income from some states you need to file with them even if nobody from your company works there. That may be hard to enforce but that is the case

If you derive income from some states you need to file with them even if nobody from your company works there. That may be hard to enforce but that is the case for many states. I agree that it is a total pain for business owners though, it is difficult to understand the patchwork of state laws that apply or don't apply to you _and_ find the right people (accountants/lawyers) to deal with it.