The ‘Jock Tax’: Ohio’s Disparity in Treatment of Out-of-State Professional Athletes

By Katherine Simone   Background   As 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 si