回复：thank you, richman. still wonder

你的意思是说,交不交state income tax 取决于住在哪个洲而不是取决于在哪个洲工作?

1st answer YES
2nd answer you also should pay which state you work for.
But, 1st, 2nd you should find out both states have agreement, if have, you only pay one state, normally where you live.
NY - NJ NO agreements, so employee should pay both states tax.