Oh yeah - NY State income tax. Just got finished reading how Rush had to jump through hoops to prove he didn’t owe income tax because he was living and working in FL, but because he still had his NY penthouse, they wanted their piece of the pie.
A smart taxpayer will file in all places he had some nexus to, even if there are jurisdictional issues, to show that no tax was earned subject to that state and to trigger the statute of limitations on audits.