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This is a frequent topic of concern, the answer DEPENDS on whether the taxpayer creates NEXUS within the other state (NY in this case).  Nexus can be created intentionally, or inadvertently.   If the taxpayer leases space within the other jurisdiction, employs capital, or labor within the jurisdiction NEXUS can be created.  

Some factors to explore and consider:

Does the taxpayer conduct business physically within the boundaries of the jurisdiction ?

Travel into the jurisdiction ?  Any part of any day could be a major factor.

Is the taxpayer making deliveries into the jurisdiction ?

Subject to Sales Tax within the jurisdiction ?

Or, simply working form the comfort and convenience of their Jersey shore or country home ?

Days inside NY for personal purposes (entertainment, market research, cultural enrichment) would likely NOT create NEXUS.

Best to stat OUT OF TOWN, or be prepared to allocated income on a NYS Non-Resident return.

I Love NY ...

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