A converse data point …
I too travel for a living, but stay only briefly in (or over) any given state. By some Federal statue we’re explicitly exempt from any attempt by those at-work states (or counties or cities) to tax any part of our earnings.
It’s also common that folks in this business live on one state and their work is based in a different state. e.g. I am based in MIA and live in FL, but probably 40% of my fellow MIA pilots live elsewhere than FL.
We’re all taxed based on where our permanent residence is. So somebody flying all around the US based from MIA but living in NJ will be paying NJ tax on their whole W2. Dumbass.
Clearly tax is one of those things that starts out with some logical connection to reality, then quickly gets twisted up with issues of policy, of lobbying, of fairness, and of innumerable special cases because humanity is complicated. So it's useful to try to seek underlying logic, but that only takes you so far. The rest is arbitrary details.
For darn sure this is one of those elephants that feels different depending on which part you’re stroking. Eww!