Pretty sure state tax is based on you state you live in not the state you work, but I'm not 100% sure. I think if Reyes lives in FL but works in WI he would pay WI state tax, but then receive an offsetting tax credit from FL that would make his tax line up with what he would have paid living and working in FL.Wisconsin resident plays games in Florida. Pays no state income taxes in Florida for those games, pays state income taxes to Wisconsin for those games. Florida resident plays games in Florida, pays no state income taxes at all. So I just assume every agent has their player has set up their permanent residence in Florida, Texas, Nevada to save as much as possible on state income taxes. In your scenario, there is no state income tax in Florida to apply the credit for taxes paid in Wisconsin to. Major leaguers have probably around 15+ states on their W2 prorating their earnings by the number of games played in that state. They then have to file tax returns in all those states that have taxes and don't have reciprocity agreements.