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1 David K. Hoffman & Scott A. Hodge, Nonresident State and Local Income Taxes in the United States: The Continuing Spread of Jock Taxes 1 (2004)

handle is hein.taxfoundation/srbdaxz0001 and id is 1 raw text is: TAO: FOUND64,OaIO July 2004 No. 130 Nonr esden- State and Lo-als nc Taxes n ac United S tates: The CniigSpedof lock Taxes - Da vid K Hoffman Adjunct Scholar Tax Foundation Scott A. Hodge President Tax Foundation Introduction When the 2004 Major League Baseball All- Star Game is played on July 13 at Minute Maid Park in Houston, most people will be paying attention to the players, the game and the surrounding festivities. But at most All-Star Games, there is one group of people who pay more attention to tax forms than to baseball. They are the many state tax officials across the country who keep track of the players' salaries and see to it that they fill out the proper individual income tax forms to pay the jock tax. That will not be an arduous task this year, as it has been in previous years, since the host state, Texas, does not have an income tax and therefore has no jock tax. In previous years, Figure 1 Top Tax Rates on Wages add Salaries in Jocadtios writh Professional Sports Franchises As of Juty 1, 2004 Alberta 12.5% MT ND WY SD NE OK Tax base is federal AGI with modifications. Tax base is federal taxable income. See Table 2 for more details. Pro Team and Jock Tax Pro Team but No Jock Tax M NJ 8.97%

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