

It depends, since all states manage their taxes differently. Usually it’s done via determining ties from the foreign resident to the state in question (e.g. is the resident receiving mail, operating a business, or residing x days of the year in the state?), and taxing on that accordingly. My state doesn’t collect income taxes, so I’m not well suited to speak on this topic.


I don’t think that’s correct. It seems like it originated from a magical context: something that puts a sexual “spell” on you
https://en.wikipedia.org/wiki/Sexual_fetishism#History