A Florida state court held that a woman who lived in Florida but worked for an employer in New York was not eligible for New York state unemployment benefits. The woman was denied unemployment benefits in Florida after she terminated her employment contract with the employer in New York. As this appears to be the first case of its kind, the court has set a precedent that unemployment benefits will be based on where the employee is located rather than where the employer is located.
See "Florida Telecommuter Denied N.Y. Benefits", Los Angeles Times, July 2, 2003