I took job here in TX as of Nov '11. New company in TX pays me. However, my residency was still in La. It was to my benefit to establish an address in TX, as there is no state income tax to take from my income. But, because my employer is a TX company paying me for work in TX, I still have proof of income earned as a TX employee. Residency is "defined" as the location of your primary home. Now, if said company REQUIRES him to provide an address locally where he's employed, he'll have to do so per company policy. In the OP's case, it'll be harder for him to prove he did NOT earn his money in La because said employer is a La employer paying him for working in La. Bobby Jindal's state revenue squad can certainly audit him if he did not... because of La wants that $$$, REGARDLESS of where he says his residency is. That's why (in my previous post) I said it doesn't matter (IMO) where he stated his primary residence was.
*edit*
Disclaimer: I am in no way offering official tax advice, as I am NOT any sort of tax advisor by ANY definition. The above, and any previous account or testimony, is strictly that of my own experience. Consult with a certified tax accountant or advisor regarding tax related questions/concerns for final determination.



 My nephew has just the opposite situation.  His residence is in Missouri, but his job is on a research vessel in the Gulf.  He is based in Texas, so gets paid from there.  Texas has no state income tax, but because his domicile is in Missouri he has to pay income tax there.  I believe if he was paid from a state where they did have state income tax, he would be allowed the difference between the state of residence and that state he worked in on the amount, but you would still pay whatever is the higher income tax rate total.
 My nephew has just the opposite situation.  His residence is in Missouri, but his job is on a research vessel in the Gulf.  He is based in Texas, so gets paid from there.  Texas has no state income tax, but because his domicile is in Missouri he has to pay income tax there.  I believe if he was paid from a state where they did have state income tax, he would be allowed the difference between the state of residence and that state he worked in on the amount, but you would still pay whatever is the higher income tax rate total.  