Is state tax determined by where you work or where you live?

Example: If I work in Florida but live in Georgia, do I have to pay state income tax?

Public Comments

You have to file returns for both states.
To me paying both doesn't make sense, nobody would do it if they had to pay taxes twice! I think you should ask someone who works in Human Resources, because I know that there are a lot of states that have an agreement on how that works and your states may be one of them. You can contact someone from SHRM the society of human resource management online in your area to find out.
I don't think FL has a state income tax......but you live in GA and they do. I would think you would have to at least file for both states.....but you may only end up paying in GA. Call and ask for help....they will give it to you for free.
You probably do for the State of Georgia. Call your local H & R Block Tax Office they should be able to tell. Do not worry it is a free call. Florida does not have a state income tax.
The state where you work GA will require you to pay GA State Income Tax on the income you earned in GA. Now generally if you lived in say S. Carolina, you would also pay S. Carolina tax and S Carolina would give you credit for the taxes you paid to GA. However, since you live in Florida and Florida has no income tax, you will only owe GA State Income Tax
If Georgia has state income taxes, you need to file the paperwork for that state. Florida having no state income tax, has zero filing requirements.
Actually, it's both. GA gets to assess taxes because you earned the income there. FL would assess state income tax because you live there if FL had a state income tax. However, some states have reciprocity agreements to not assess state income tax against residents that live in one state and work in a bordering state. I bet that this is not the case though.