GENERAL: A driver with residence in Mexico drives for a U.S. company. Does that driver need a state-issued commercial driver’s license?

No, the driver may hold a valid license for the type of vehicle operated that is issued by the Mexico’s Secretaría de Comunicaciones y Transportes (SCT).  Licensing is not dependent on place of employment.

However, to clarify further, the U.S. only recognizes the license (Licencia Federal de Conductor) issued by Mexico's SCT (NOT a Mexican-state-issued license) as reciprocal for operation in the U.S.