The post above is correct. The tax you pay is a income tax not a residence tax. You pay income taxes based on where the income is earned. Employees engaging in interstate commerce where you do not perform 51% or more work in one state are taxed based on residence. If you live in NJ and work in NYC you pay NY state taxes. If however you are a airline pilot who only flies out of NYC and you are not over the state 51% or more then you would pay NJ taxes.
This point was driven home hard to Delta pilots when the state of GA went after all the pilots working in the training department. Since they did 51% of their work in GA they had to pay GA income taxes. Many of these pilots lived in Florida so they got the double hit of all the other high taxes in FL and having to pay GA income taxes. Many opted to go back to flying the line rather then pay GA taxes.