this issue. MLB successfully lobbied Arizona in the 1990s for an exemption from non-resident state income taxes during spring training. Since that time, the only players who are subject to Arizona income tax during spring training are those who make their permanent residence in the state. Similarly, during the season, the only players who are subject to non-resident Arizona income tax are those present for Arizona Diamondbacks games. See also Taxation in the United States Further reading West Federal Taxation: Individual Income Taxes, 2005 Edition, Thomson South-Western. References External links Tax Foundation articles on jock taxes State taxation in the United States Taxation in Texas Taxation in Tennessee