Illinois, Washington state, and Washington, D.C. (as an American League player, he would visit the three states every season). It is estimated that Rodriguez paid $520,000 a year for state income taxes outside his own state. Tennessee "privilege tax" Tennessee, which has only a limited income tax that excludes wages and salaries, began imposing its own special form of jock tax in July 2009, which it called a "privilege tax", and later repealed in April 2014. The tax was unique in several respects. First, it was a flat-rate tax of $2,500 per game, imposed on all players who were on a team's roster for a game in the state, including Tennessee residents. However, the tax applied to a maximum of three games per calendar year. In another quirk, NFL players were exempt—when first imposed, the tax only applied to NBA and NHL players. In addition, the tax did not go to the state treasury. Instead, taxes imposed on NHL players went to the operators of Bridgestone Arena in Nashville, home to the Nashville Predators, while taxes imposed on NBA players went to the operators of FedExForum in Memphis, home to the Memphis Grizzlies (both teams are Tennessee's only representatives in their respective leagues). Finally, because the tax was categorized as a fee, it could not be claimed as a deduction on other states' tax returns. Because of the quirks of the tax, some players on visiting teams were required to pay more in privilege taxes than they earned from games played in the state. Another individual who was disproportionately affected by the tax was Chris Johnson, who earned $54,000 for eight games with the Grizzlies under two 10-day contracts in , but was still subject to the full $7,500 privilege tax—the same amount collected from Grizzlies players who were on the team for an entire calendar year. The collective bargaining agreement that ended the 2012–13 NHL lockout called for team owners to pay their players' privilege taxes. The Tennessee privilege tax was repealed in April 2014; the lead sponsor of the repeal bill noted that because the tax was imposed on NBA and NHL players but not on NFL players, it was constitutionally suspect. It stopped being collected from NHL players starting with the , while the tax continued to be collected from NBA players through the 2015–16 season. Andrew McCutchen In 2015, Andrew McCutchen, then an outfielder with the