I personally don’t like New York at all - especially New York city, it is a great place for a weekend, but that is it, I won’t live there for a million bucks! And this just makes it another reason on my “don’t like it” list.

A telecommuter who lives out of state while working by computer for a New York employer must pay New York tax on his full income, the state’s highest court ruled Tuesday in a case that could have wide implications in the growing practice. The Court of Appeals said that computer programmer Thomas Huckaby who lives in Nashville, Tenn., owed New York income tax for his full salary, not just the time he spent working at his employer’s New York offices. Huckaby paid tax on about 25 percent of his income over two years for the time he spent working in New York state. But the court upheld a state tax department ruling that all his income should be taxed. That amounts to $4,387 plus interest. However, the ruling could lead to much greater income for the state as it is applied to the growing field of telecommuting.