Of the states that have no state income tax … and everyone still pays federal income tax … that would mean he would have a choice of 5 teams in 3 states. Further to this argument, they pay state income tax in every state they play a game. If you are trying to say that he won’t sign in Minnesota because of the state income tax, then he won’t sign with any team in California, either, where the state income tax is higher. And New York isn’t that far behind. Not to mention the cost of living is way higher in both California and New York. If you combine income tax and sales tax, NY, IL and CA are more expensive. If this is your argument, it’s a wonder that the best teams continually aren’t in FL, TX and WA. Taxes are a non-issue in signing a player. Salary, benefits and incentives are.
The only thing that stands between signing Correa or not, is money offered.