In a Wall Street Journal article titled, "These Full-Time RVers Took Their Job on the Road," tax partner Stefi George in New York explained that while remote work remains popular, those that choose a recreational vehicle as their legal domicile may be liable to pay state income taxes in multiple states based on a single day spent working in each state. 

The Wall Street Journal wrote: “'Every state has different rules on this, but generally a state may assert the right to tax you if you’re physically present and working from that state,' said Stefi N. George, a tax attorney at Akerman LLP in New York City. 'So even if you are technically domiciled in a nontax state, that doesn’t necessarily mean you won’t owe state tax somewhere. The problem is exacerbated in the case of an RV because someone living a more transient lifestyle can potentially be subject to tax in multiple states.'

"Ms. George said that while many states have no minimum threshold for taxing employees who work in the state, others require the employee to be present in the state a minimum number of days. She said that Colorado, Arkansas, and Michigan have broad statutes and no minimum threshold, meaning that a single day of presence may be sufficient to trigger income tax liability and employer withholding obligations in certain situations. Some states will vigorously pursue that income.

"'If you are audited by one of the states that is aggressive, like New York, they will request your cellphone tower records, they’ll request your credit-card statements, and they’ll try to determine where you were,' Ms. George said. 'So you can’t just say your address is in Florida and you didn’t have any presence in the state if your cellphone is pinging from somewhere in New York.'"