Since a state cannot afford to track the many individuals who do business on an itinerant basis, the ones targeted are usually high profile and very wealthy, namely professional athletes.
Instead, taxes imposed on NHL players went to the operators of Bridgestone Arena in Nashville, home to the Nashville Predators,[8] while taxes imposed on NBA players went to the operators of FedExForum in Memphis, home to the Memphis Grizzlies[9] (both teams are Tennessee's only representatives in their respective leagues).
[9] The collective bargaining agreement that ended the 2012–13 NHL lockout called for team owners to pay their players' privilege taxes.
(McCutchen was not financially harmed by the exposure because the posted stub contained no bank routing numbers.)
In addition, Arizona, Ohio, and the city of Cincinnati were listed as potential tax recipients, but no money was withheld for those jurisdictions because the Pirates did not play in those places during the stated period.
(emphasis in original)[1] In 2017, Osweiler was indisputably liable for about $150,000 in Ohio state income tax for the time he spent in the Browns' preseason training camp at Baldwin Wallace University in Berea.
The result could depend on whether the Browns paid Osweiler a lump sum before he left Ohio, or if he continued getting weekly payouts.
... the tax hits many people who may not be able to easily absorb the substantial compliance costs associated with the tax.The aforementioned 2018 SI story further illustrated this complexity.
In the same year, the Miami Dolphins trained in Oxnard in the days following Hurricane Irma, subjecting the team's on-site personnel to California's income tax for that period.
MLB successfully lobbied Arizona in the 1990s for an exemption from non-resident state income taxes during spring training.
Since that time, the only players who are subject to Arizona income tax during spring training are those who make their permanent residence in the state.