I live in Portland, ME and am a field technician with a very large service area. IIRC it is a 100 mile radius from Portland. All of my service calls so far have either been in Cumberland County, ME or Strafford County, NH. Yeah, I know, they don’t even border each other.
I live less than a mile from Schenectady, though I’m in Schenectady County. My place of work is in Loudonville, NY, in the town of Colonie in Albany County.
My commute takes me from the town of Rotterdam, through the city of Schenectady, through the town of Niskayuna in Schenectady county, and then Colonie. It’s about a half-hour drive.
I work virtually. Since the servers I connect with are spread all over the country, as well as my customers, the answer to your question is yes, and no.
I live and work in the same building, because I have a home-based business.
Same state. Different city, different county. My commute’s shorter than boffking’s though!
Now that I think of it, I’ve never worked in the same county I’ve lived in since 1997.
I hardly ever leave this room, especially in winter.
I live in Citrus Heights. 
Although where I live, Roseville is literally across the street.
I used to work in Rancho Cordova, but I’m retired now. Rancho Cordova is also in Sacramento County.
Yep. I work from home and my business’s address is here so i am pumping my hometown’s economy with a solid $800-$1000 in income tax revenue each year.
My business partner in Georgia (USA), tho. So he lives in a different city and state than our business is in. We pay GA taxes as well as Ohio.
I live and work in Milwaukee County (but neighboring cities) and I could just about throw a rock onto Mitchell International’s (MKE) property from here.
I’d miss it if I moved away from where I am. I’m not under a flight path so I almost never hear planes, but my drive to work takes me under departing and arriving planes (as well as many of my commutes throughout the day). Driving under a huge plane that’s probably 50 feet off the ground is surreal every single time. In fact, one of the bridges I drive under regularly is actually a runway, seeing a plane land on it as you drive under it will catch you off guard the first time it happens.
I work from wherever I am and have had no commute for more than a decade. I have worked from nearly 90 countries. Once while in Laos I had to go down by the river to pick up a cell phone signal from Thailand (which is on the opposite bank of the river) so perhaps that was “crossing a border”.
I live in Beaverton, OR, a suburb of Portland. I teach at two colleges. One is here in Beaverton, the other is in Vancouver, WA, about 20 miles away.
I live and work in the same house. Often I can’t tell the difference.
I work from home full time now but when I was office based it was 25 minutes on the train starting in the county of Hampshire, traveling through Surrey and ending in Reading, Berkshire. London is about 45 minutes away by train.
I work n a different city and county than where I live.
Closest major airport is JFK mad LaGuardia.
Closest major city… New York City
I live in a town that’s about 13 miles from the city where I work.
Closest large city to me is Boston (maybe 15 miles as the crow flies). Possibly Lowell, but I don’t know if everyone’s heard of it. 
I live in a different city and county (though still part of the same metro area) than where I work. Admittedly, by the time I’ve driven 2 blocks from home, I’m in the other city and within 1-2 miles I’m in the other county.
Closest major city is the one in which I work, Atlanta.
My office (where I rarely work) is in the same city as I live, Chicago. About 85% of my patients are in the same city, because I chose my patients with an eye to gas mileage. But I do sometimes go into surrounding suburbs. Tuesday, I was in Park Forest (way the fuck down there) and Downers Grove (way the fuck out there) and Gurnee (way the fuck up there) on the same day, due to some urgent needs with no respect for my schedule. That’s annoying.
There’s lots of different officialish neighborhoods and many firmly official ZIP codes in Chicago, though, and I work in nearly all of them, with a concentration on the South Side ones.
Different ciy, same county and state. Closest major city is Atlanta.
Live and work in Tokyo. Different zip code, 20-minute drive.
I live in Washington, DC and work in Bethesda, MD. My office is maybe a mile from the DC line.