Copied from another thread with a related problem.

JAFO has it right on all counts. You always pay tax to the state where you work (except if that state has a reciprocal agreement with your resident state).
Ira

A family member has following situation:

She has a contract with a DC media Co. that results in 1099 income.
(curently, no state taxes are withheld on the 1099)
She is currently a resident of California, and fulfills contract by recording voice commercials and submits to contract client via internet.

Is it correct that the state of Residence where work is accomplished, California, is where all income will be taxed?

Not to further complicate but often she will be traveling to other states and may accomplish her recording and internet transfers to the Client while on the road. Any change in answer?
Any comments very much appreciated.