What matters is the residency. A lot of the articles are for NJ resident, working for out of state business. Also, watch for Dates on the articles, because NJ changed their law and reverted to pre-pandemic conditions.

Try this:

https://schanelcpa.com/i-live-and-work-in-different-states-tax-considerations/

"This means that Florida residents who work at home for out-of-state companies may pay no state income tax at all.

However, if your employer is in New York, New Jersey, Delaware, Pennsylvania or Nebraska, you’ll have to pass a convenience versus necessity test. That means if you work from home as a matter of convenience for yourself, you will likely pay state income tax on all of your income from that employer. If you can demonstrate that there’s a business necessity for you to work remotely, you might only pay state income tax for any time you were actually in the employer’s state. That business necessity might include meeting with clients who live in the state where you live."