You may be considered a Massachusetts statutory resident if you maintain a permanent place of abode in Massachusetts and spend more than 183 days there during the tax year. Any part of a day generally counts as a full day. This rule tracks presence only and cannot determine whether you maintain a permanent place of abode or are domiciled in Massachusetts.
https://www.mass.gov/info-details/legal-and-residency-status-in-massachusetts
Massachusetts Tax Residency
More than 183 days in a calendar year