The New Jersey case is somewhat explanatory, it seems to me. New York was founded on Manhattan Island, in that it could control access up either the East River or the Hudson River north to the interior. Philadelphia was on the Pennsylvania side of the Delaware so it could also work with the Schuykill. For decades this left New Jersey with no major local TV stations. If you lived in New Jersey and relied on TV news for info on New Jersey politics, and governance, you relied on Pennsylvania and New York based stations. That still might be true for all I know.
In 1983, WOR-TV New York (Channel 9) was experiencing regulatory and commercial problems. Sen. Bradley helped them out a bit in exchange for shifting their license to New Jersey, which had zero commercial VHF stations (channels 2-13, for those born in the cable/satellite/digital age) and it became WWOR-TV Secaucus, N.J. They actually built a facility in New Jersey in 1986.
WWOR’s current owner, News Corp., wants to merge its facilities with its sister station, WNYW New York (Channel 5) in Manhattan, and close the New Jersey-based news operation, but the F.C.C. has said that moving its main facilities out of New Jersey would violate its license.
This might be cheating, but New York State “borders” that whole major Canadian corridor from Niagara to Montreal, which also includes Toronto, Ottawa, Kingston, Hamilton and others.
Because in order to avoid Massachusetts income taxes you not only have to live in New Hampshire, you have to work in New Hampshire. There are more jobs in Massachusetts.
Also, while there is no state income tax or sales tax in New Hampshire, the property taxes are sky-high, among the highest in the nation. As a percentage of value, NH is rated 2nd (behind New Jersey) in property taxes, while Massachusetts in 21st.