November 18, 2005
St. Louis Business Journal -- 'Jock tax equals poor sportsmanship, policy'
The first jock tax was levied by the state of California to punish Michael Jordan for the Chicago Bulls' defeat of the Los Angeles Lakers in 1991. The next year, Illinois retaliated with a tax of its own, which local papers called "Michael Jordan's revenge." Other states jumped on the bandwagon. A 2004 survey by the Tax Foundation found that 20 of the 24 states with professional sports teams now levy income taxes on the employees of professional sports teams.
