There are no shortcuts here. Every state has its own laws. To determine which sates you may owe tax to, you need to read the laws of every state with which you have had any dealings and see whether that state's laws direct you to pay tax and if so, on what basis. Then, if you think that multiple states want you to pay tax on the same income, you may have to come up with a constitutional argument to avoid that result, perhaps based on the impermissible restraint of interstate commerce.
So, joeh, in your specific case, here is what you need to do:
- Read the laws of New Mexico, Colorado, and Oregon;
- Apply those laws to your specific facts; and
- If you think that results in you paying too much tax, come up with a constitutional argument.
I'm not inclined to read the laws of three states and then apply those laws to your vague statement of facts. That would be a whole lot of work just to reply to your post, even in comparison to many of my posts here.
Here's the key thing to understand: every state has its own laws. There is no single test that applies to every state. In fact, even a state that you've never had any dealings with could have a law on the books saying you need to pay tax to that state on your worldwide income, and your only recourse would be a constitutional argument.