“Just make sure it’s too far to commute from a red state next door.”
Back in the eighties Honeywell, my employer, was paying people on temporary duty in high tax states out of Florida. California started having their troopers stop cars with Florida plates and rental cars to interrogate the driver. They also started visiting local hotels around the area. Shortly, Honeywell had to deduct California taxes from pay. It was a huge problem because the workers weren’t being paid California rates, they had a hard time proving they’d left California and were constantly being dunned for taxes they no longer should be paying (after they left.) It was a nightmare. The same thing happened when the workers commuted from a tax free state to a taxed state where such a commute was possible. (I don’t recall much more than that. Don’t know how or whether the issues ever improved.)
I know that for a time California was attempting to tax retirees who had moved to other states. The reasoning was that since they had earned their pensions/retirement in California, they should forever pay taxes to the state. Courts struck that idea down. The California Franchise Tax Board is relentless.