Re “Why New Hampshire is suing Massachusetts” (Ideas, Jan. 17): It seems to me that Jeff Jacoby is wrong about the significance of telecommuting in his criticism of Massachusetts for taxing New Hampshire residents who are working from home during the pandemic.
One who is telecommuting is still commuting, only through the wonders of modern communication technology. For the most part, such people are still doing the same work or, one could say, providing the same services. The fact that they no longer have to waste hours driving their car to and fro is a benefit to them, but that doesn’t change their work product.
The point is that it’s not where you do the work but rather where the service, the product of your labors, is rendered.