Question: do professional athletes pay taxes in every state

Answer: No, The modern ``jock tax'' originated in 1991, when California imposed the tax on the earnings of Chicago Bulls players who traveled to Los Angeles to play the Lakers in that year's NBA Finals. Illinois soon retaliated, imposing its own ``jock tax'' on out-of-state players--although Illinois' tax is only imposed on athletes from states that impose jock taxes on Illinois-based players. Other states followed suit; by 2014, the only U.S. jurisdictions with major professional teams without a jock tax were Florida, Texas, Washington state, and Washington, D.C. (the three states do not impose personal income taxes, while the U.S. Congress specifically prohibits the District of Columbia from imposing its income tax on non-residents who work there).