Terms of use
Last updated 2026-08-07
State Line Tax explains how two states divide the right to tax the same wages. It is not tax advice, it does not prepare returns, and it never calculates what you owe. Rules change and your own facts matter — confirm anything that affects a filing with the state revenue department or a licensed tax professional.
Not tax advice
State Line Tax publishes information about how US states divide the right to tax wage income. It is general information, not advice, and no professional relationship is created by reading it. Your own facts — your domicile, your days worked in each state, your employer's arrangements, the rest of your income — change answers, and this site does not have them.
Before you rely on anything here for a filing, confirm it with the relevant state revenue department or a licensed tax professional. Every page links to the agency source for exactly that purpose.
Accuracy and currency
Every fact is checked against the state agency that publishes it and dated on the page. State tax rules nonetheless change, sometimes retroactively, and there will be a gap between a change and our next verification pass. The date on a page is the date it was checked, not a guarantee that nothing has changed since.
We make no warranty that the content is complete, current or error-free, and to the extent permitted by law ConnectEra LLC accepts no liability for loss arising from reliance on it. If you find an error, tell us.
Use of the content
You may read, print and share pages for personal or internal business use, and quote from them with attribution and a link. Systematic copying of the dataset to build a competing product is not permitted. The underlying facts belong to the state agencies that publish them; the compilation, the rule engine and the prose are ours.
The dataset is published at /data/jurisdictions.v1.jsonfor anyone who wants to check our work or cite it. Please attribute it.
Links out
Pages link to state revenue departments and other official sources. We do not control those sites and are not responsible for their content or availability.
Advertising
This site may carry advertising. Advertisers have no influence over the data or the prose, no advance sight of it, and no ability to have a page changed or removed. An advertisement is not an endorsement, and an ad for a tax product is not a recommendation to use it.
Contact
State Line Tax, owned and operated by ConnectEra LLC ·[email protected]