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- Title
Tennessee's Failed Attempt to Be a Tax Titan.
- Authors
Feingertz, Jason; Nehring, Jonathan
- Abstract
The article reports on the rise and fall of Tennessee's jock tax on out-of-state athletes from 2009 to 2014. It also discusses the many constitutional issues the tax posed while it was in effect. Tennessee started to examine a privilege tax on professional athletes playing at professional athletic events in the state in 2009. The National Basketball Association (NBA) and the National Hockey League (NHL) athletes were subject to this Tennessee privilege tax.
- Subjects
TAXATION of athletes; PROFESSIONAL sports; BUSINESS tax; NATIONAL Basketball Association; NATIONAL Hockey League; TAX laws
- Publication
CPA Journal, 2017, Vol 87, Issue 1, p44
- ISSN
0732-8435
- Publication type
Article