6 Prof. Sports & L. 1 (2015-2016)

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March-April  2015  * Volume  6, Issue 1

One MLS: the Benefit of a


By Irwin Kishner and Mark Falcon
of Herrick, Feinstein LLP

   ust three days shy of the season open-
   ing game, Major League Soccer Players
Union (MLSPU)  voted 18-1, with one
team's player representative abstaining, to
go on strike after Major League Soccer,
LLC's (MLS) latest collective bargaining
agreement (CBA) proposal. Within 24
hours, the parties agreed to major principles
of a CBA, and the league, players and fans
were all set for the 2015 season, marking
the twentieth anniversary of the league.
   MLS is the first major professional sports
league (MPSL) in the United States to
avoid a lockout following its expiration of a
CBA  since the American Needle v. National

Football League (American Needle) deci-
sion.' Understanding the MLS's structure
and its intent and the history of Division
I professional soccer in the United States
reveals why MLS is arguably in a better
position than the National Football League
(NFL) and other MPSLs  to defend a
section 1 of the Sherman Antitrust Act
(Section 1) claim.
   MPSLs are a difficult product to analo-
gize to your typical consumer product.
Teams within a league must compete in
order to generate a product, since a single
team league is imaginably quite unevent-
ful, yet and perhaps less obvious, teams
need to collaborate, such as on game rules,
schedules and other ancillary cooperation,

                See ONE MLS on Page 16

The 'Jock Tax': Ohio's Disparity in

Treatment of Out-of-State Pro Athletes

By Katherine Simone

     s a basic rule, if you work in more
     than one state, you have the right
to be taxed on that income in more than
one state. However, there are numerous
professionals whose careers require them to
carry out business in another state but only
a few times per year. Most states will allow
these business visitors to be exempt from its
income tax if they work less than a specific
number of days per year since it would be
arguably impossible to track every single
out-of-state visitor. This is true unless, of
course, you're a professional athlete. Enter

the jock tax. The jock tax is a nickname
given to the income tax imposed on pro-
fessional athletes' who travel to opponents
in other states and are subsequently taxed
on the income they earn in those states.
Athletes are excluded from what is known
as the occasional entrant exemption be-
cause they are easy targets. They have high
salaries, travelling to other states is inherent
in order to perform their jobs, and their
schedules are published in countless forms
of media. States and municipalities know
exactly when professional athletes will be

            See The 'Jock Tax' on Page 12


and the

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