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If you work in New York and live in New Jersey, NJ State how the taxes work?

I know that if you work in New York and live in New Jersey, you still need to file taxes. However, you can effectively double taxation? For example, can we really tax to pay into a state they do not work? I ask because my gf is book saying she owes tax on income the NJ State, even if it does not even work in New Jersey. I wonder that. Any comment is appreciated.

I work and live in SC Carolina North. SC taxes are deducted from my check because that is where the business is located. Normally, no tax is deducted from NC my checks, but I do end up paying NC state tax when I file an NC. I do not know exactly how it works, but I do not think you end up paying double the tax. In my case SC gave me a refund that exceeds the amount that I had to NC. In fact, I went out on the positive side. So, yes, you can certainly pay the state tax to the state you live, even if you do not work in this state.

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