Doesn't hurt that there is no state income tax for at least 81 games a year. Using Wisconsin's top tax rate of 7.75%, means that the Brewers would have to pay him at least 3.9% more just to be the same net return for Reyes. $100 million Marlins = $104 million Brewers. 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. Either way, the Brewers would have to pay him a ton of money to sign him. I think Miami is going to throw what ever they have to his way to get him to sign, and I think it wouldn't be in the Brewers best interest to get into that bidding war.