Hello,

I'm a little puzzled as to where (or if) I should file my state tax for this year. I've worked as an independent contractor (consultant) from my home office in MA for a company based in CA. They sent me a 1099 form. I am unsure whether I should file taxes:
- in Massachusetts
- if I do not need to file any state tax. (see this post for example: Tax Law (Questions About Taxes): 1099 State Tax, state taxes, state tax (http://en.allexperts.com/q/Tax-Law-Questions-932/1099-State-Tax.htm) )

Can anyone provide me with a clear cut answer? Thanks!

The link you have posted deals with very different situation than your situation.

You worked and lived in MA. That means you were never in CA to work for the company based in CA. In that case, your income is subject to MA taxes and is not subject to CA taxes. You do not file CA tax return.

To be safe, get a letter from your employer that you were not present in CA to work. You live and work in MA. You may need it if CA sends you a letter.
Read: Your U.S. Tax Return: Working or Living in Two or More states (http://taxipay.blogspot.com/2008/06/working-in-two-or-more-states.html)