Is the employer based out of Arizona?

Following information is from "Arizona Form 140NR Nonresident Personal Income Tax Booklet":

Are You Subject to Tax in Arizona?

If you are in this state for a temporary or transitory purpose or
did not live in Arizona but received income from sources within
Arizona during 2022, you are subject to Arizona tax. You are
subject to Arizona income tax on all income derived from
Arizona sources.

Income from Arizona sources includes the
following:
• wages;
• rental income;
• business income;
• the sale of Arizona real estate;
• interest and dividends having a taxable or business situs, in
this state; and
• any other income from an Arizona source.

The key word here is source of the income. If the employer main office is based out of the state of Arizona, then the source of income is not from Arizona, and there is no filing requirement. (My Opinion).