Fighting tax pirates from New York State: A Q&A with Sen. Steve Oroho Updated May 12, 2021; About 400,000 New Jerseyans typically commute to New York, but an estimated 90 percent of them worked from home after the pandemic slammed the door on interstate travel last year. New York taxed them anyway, because their employers are in New York. Our truculent neighbor applies a “convenience of the employer” rule to tax all non-residents who work for a New York company unless “necessity, as distinguished from convenience, obligate the employee to out-of-state duties.” You’d think a once-in-a-century pandemic would make working at home a necessity, but New York asserts that those should be considered days worked in New York, and they believe the convenience rule provides the necessary cover.