What matters is the state that you are making the recording in.

So if your state is a one party consent state and you are one of the parties it doesn't matter what the rules in the other state are.

Now what could get interesting is if you are in a one party state and you are calling on a cell phone and you hit a tower in another state. So then you claim that you are in State A and if they were to put in the effort to check or cell records they saw you hit the tower in State B then I would guess you would have to offer further proof of actually making the call in State A other than your statement that was the case. (As opposed to a land line where it's clear where you are located).

http://www.dmlp.org/legal-guide/recording-phone-calls-and-co...