Don't think it can't happen. Watch them tax NH residents who commute to MA on income earned there.
That's the current situation. I hope Jim Perry doesn't have a job in Mass., he'll need that tax form!
Hence - virtual commuting. The solution when the Peoples Republic of New York tried taxing New Jersey and Conneticut residents in that way. Its estimated by the New York Association for Business that New York has lost more than $5 Billion in tax revenues a year through virtual commuting, business migrations caused by such taxes, and job exports.