re: Tax collectors chase rich New Yorkers moving to low-tax states.

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No but what you can do is own multiple pieces of property and file taxes in the state you are "primarily" in. That's where this whole thing gets dicey. Is it considered NY or FL tax if the person works for a NY company but is living in Florida 200 days out of the year? It's a loophole the rich are trying to exploit.

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Nonresidency taxation is a huge issue right now. States are supposed to tax you based on where you "earn" the money, it has nothing to do with where you live. However, companies only want to withhold in the states where it makes sense to do so.

Plus, you have the whole issue of working from home 100 percent of the time. Let's say you are an office worker of some sorts, but you work 100 percent remotely from your home in Louisiana, and your company is located in Virginia. Are you "earning" your money in Louisiana or Virginia? If you are the only LA employee, the company isn't likely to have to want to set up LA withholding, unemployment, etc accounts, so they will just tag you as a Virginia employee and withhold you and mark your W-2 as Virginia. So now you need to file a VA nonresident return, and then take a credit on your LA return.

New York and IL are particularly aggressive in that they look as earnings on a day by day basis.

True story. I had a client who worked in LA for a large bank. About 4 times a year, he would spend a week at the HQ in New York for meetings, trainings, etc. NY conisdered him "earning" his income for those 20 or so days in New York, and demanded that we calculate a fraction, numerator being 20 and denominator being total days worked, and consider that NY income.