"That’s because of the "jock tax", which requires out-of-state visitors to pay income tax on money earned in the state. The origins of this tax actually comes from the state of California trying to squeeze a little out of Michael Jordan during the 1991 NBA Finals. Now, 20 of 24 states with professional sports teams collect this tax. Factoring 3% of 1/82nd of LeBron’s $14.4 million salary, that means he paid $5,268 to walk onto the United Center court on April 8th. He didn’t even play—he sat out to rest for the playoffs."