I think that this is a factor for players who have smart advisers, but would note: 1. TX, FL and WA have zero income taxes. Does this help the Rangers, Astros, Marlins, Rays and Mariners score top free agents? 2. My understanding is that states that have income taxes pro-rate income based on time spent in the state. So even a player whose team is in a no tax state will pay taxes in every state where he plays. For this reason, a careful adviser would make a spreadsheet that takes this into account. For example a player in the AL West will play a lot of games in California (the highest tax state) and Texas and Washington (which have no state income taxes). 3. The rest of the AL Central includes states with moderate top rates -- Ohio (5%), Michigan (4.25%), Kansas (5.7%) and Illinois (4.95%). 4. Assuming that spring training counts, it's better to play for a team that has spring training in Florida (0%) versus Arizona (4.54%). The Twins train in Florida. 5. If the Twins wanted to pay me for 5 hours or so of number crunching, I think that I could prepare a spreadsheet that rebuts the article.