Tennessee's "Jock Tax"


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So Tennessee taxes visiting professional athletes. Who knew?

The Detroit News reported last week that Brian Rafalski, a member of the Detroit Red Wings hockey team, complained about the jock tax while playing against the Nashville Predators.

The little-publicized tax passed the legislature in 2009. A total of 18 states tax the income of visiting pro athletes. Tennessee does not have a general state income tax.


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