Sure, but look at your original question.
The state where the work is actually performed, is the primary state that is owed the tax.
So in the case of a Kansas resident, it makes no difference if the operating partnership is in Florida. If he worked in Florida, since there's no tax in Florida, the tax goes to Kansas.
If he works in Kansas, he pays the tax to Kansas anyway.
Where it could get tricky in this telecommuting world would be if the Partnership had a job in a state were there was an income tax, but the work was done in Kansas via telecommunications; would the state where the Partnership was working have a claim on the employee's income who was performing his services in Kansas?
I would guess that there would be different results in different states. Generally, it has always been that the state where the actual work was performed had first claim on the income. In this situation, Kansas; but would the partnership have to withhold state income taxes for a state where they had no clients, no office?
Probably, if the employee's workplace could be considered a Partnership situs, since a Patnership employee was working there.
Would the partners be treated the same way; I really don't know.