you're giving me flashbacks to my time at Microsoft where a one night trip to another state meant hours wrestling with EY's filing system to record the trip and quizzical questions from my accountant about why Microsoft paid $0.23 to South Carolina for my taxes.

IIRC it really got going in the pandemic when states realized that all these knowledge workers were earning nice money and not paying a cent in taxes to the state they had run to to get away from the virus.