# Team Is Headquarterd In One State, Stadium Is In Another,Which State Gets Sales Tax On Tickets? **URL:** \ **Category:** Factual Questions\ **Created:** [June 27, 2018, 4:42pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848 "2018-06-27T16:42:37Z")\ **Posts on this page:** 14\ **Page:** 1
**Author:** ![HeyHomie](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/heyhomie/32/207_2.png) [@HeyHomie](https://boards.straightdope.com/u/HeyHomie)\ **Post date:** [June 27, 2018, 4:42pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/1 "2018-06-27T16:42:37Z")
A team I support is headquartered in one city, but its stadium is in the suburbs, in another state. If I bought a ticket to a game, would Stadium State get the sales tax revenue from my purchase of a ticket, or would Team State get the sales tax revenue? I ask because I don’t want one thin dime of my money going into the tax coffers of Stadium State. ---
**Author:** ![dolphinboy](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/dolphinboy/32/330_2.png) [@dolphinboy](https://boards.straightdope.com/u/dolphinboy)\ **Post date:** [June 27, 2018, 4:53pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/2 "2018-06-27T16:53:32Z")
I would assume the sales tax revenue would go to the state where the business is incorporated, not where the stadium is, but someone will be by soon to prove me wrong. Maybe it depends on where you purchase the ticket? ---
**Author:** ![Sunny\_Daze](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/sunny_daze/32/438_2.png) [@Sunny\_Daze](https://boards.straightdope.com/u/Sunny_Daze)\ **Post date:** [June 27, 2018, 4:59pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/3 "2018-06-27T16:59:20Z")
I believe sales tax would go to the stadium state. Think about it like a store. Where is the sales tax collected - at the point of sales or where the company is headquartered? ---
**Author:** ![muldoonthief](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/muldoonthief/32/3188_2.png) [@muldoonthief](https://boards.straightdope.com/u/muldoonthief)\ **Post date:** [June 27, 2018, 5:08pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/4 "2018-06-27T17:08:39Z")
Well, if you’re a Giants or Jets fan, you’re out of luck, NJ will collect sales tax on the ticket: > **[su11.pdf](https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su11.pdf)** > > 190.10 KB > [@](#): > > The New Jersey Sales and Use Tax Act imposes a tax on any admission charge to or for the > use of any place of amusement in New Jersey or to any entertainment event or sporting > activity that takes place in this State. For 2018, the Sales and Use Tax rate is 6.625%. > Places, events, and activities to which admissions are taxable include, but are not limited to, > amusement parks; motion picture theaters; dramatic or musical arts performances; race > tracks; baseball games, basketball games, football games, and other similar exhibitions > performed for the benefit of spectators. ---
**Author:** ![senoy](https://avatars.discourse-cdn.com/v4/letter/s/dbc845/32.png) [@senoy](https://boards.straightdope.com/u/senoy)\ **Post date:** [June 27, 2018, 5:11pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/5 "2018-06-27T17:11:11Z")
Every state will. The headquarters has nothing to do with it. It’s the place of use. That’s why Amazon doesn’t give Washington state a bajillion dollars in sales tax revenue. The products are being used in other states, so the sales tax is owed to them. Same thing with stadiums. You’re using the ticket in we’ll say New Jersey, so New Jersey gets the money. ---
**Author:** ![Jackknifed\_Juggernaut](https://avatars.discourse-cdn.com/v4/letter/j/9de053/32.png) [@Jackknifed\_Juggernaut](https://boards.straightdope.com/u/Jackknifed_Juggernaut)\ **Post date:** [June 27, 2018, 5:14pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/6 "2018-06-27T17:14:54Z")
All true, although the determination of the site to build the stadium often depends on competing tax breaks that are offered by the contending jurisdictions. Not necessarily on sales tax, but taxes in general. ---
**Author:** ![Tom\_Tildrum](https://avatars.discourse-cdn.com/v4/letter/t/e95f7d/32.png) [@Tom\_Tildrum](https://boards.straightdope.com/u/Tom_Tildrum)\ **Post date:** [June 27, 2018, 5:38pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/7 "2018-06-27T17:38:29Z")
The Redskins play in Maryland, while their HQ is in Virginia. [Here](http://comptroller.marylandtaxes.gov/Media_Services/wp-content/upLoads/NFL_lockout_rpt.pdf) (pdf) is a discussion from a few years ago, where the Maryland taxation authority how that state taxes the team. ---
**Author:** ![actualliberalnotoneofthose](https://avatars.discourse-cdn.com/v4/letter/a/e79b87/32.png) [@actualliberalnotoneofthose](https://boards.straightdope.com/u/actualliberalnotoneofthose)\ **Post date:** [June 28, 2018, 11:27am UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/8 "2018-06-28T11:27:49Z")
Somewhat OT but I know for years the Redskins successfully argued that the primary place of employment activities for their players was in VA, in order to deny them workers’ compensation. So I find that Maryland Comptroller link interesting. it also includes the known by me but perhaps not widely known fact that pro athletes (and all travelling team employees) pay state income tax in every state where they play a game. ---
**Author:** ![Sunny\_Daze](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/sunny_daze/32/438_2.png) [@Sunny\_Daze](https://boards.straightdope.com/u/Sunny_Daze)\ **Post date:** [June 28, 2018, 1:05pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/9 "2018-06-28T13:05:55Z")
> [@actualliberalnotoneofthose](#): > > Somewhat OT but I know for years the Redskins successfully argued that the primary place of employment activities for their players was in VA, in order to deny them workers’ compensation. So I find that Maryland Comptroller link interesting. it also includes the known by me but perhaps not widely known fact that pro athletes (and all travelling team employees) pay state income tax in every state where they play a game. That is both interesting and an almighty pain in the ass. I wonder why that is. I travelled a lot on business and I didn’t have to deal with 25% time in VA, 25% in CA, 25% in London for taxation. ---
**Author:** ![Tom\_Tildrum](https://avatars.discourse-cdn.com/v4/letter/t/e95f7d/32.png) [@Tom\_Tildrum](https://boards.straightdope.com/u/Tom_Tildrum)\ **Post date:** [June 28, 2018, 2:14pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/10 "2018-06-28T14:14:26Z")
> [@actualliberalnotoneofthose](#): > > …it also includes the known by me but perhaps not widely known fact that pro athletes (and all travelling team employees) pay state income tax in every state where they play a game. And every country (Canada, the UK). Similarly, a friend of mine made partner at a large multinational law firm here in Washington DC, and suddenly he had to pay taxes in France. ---
**Author:** ![doreen](https://avatars.discourse-cdn.com/v4/letter/d/858c86/32.png) [@doreen](https://boards.straightdope.com/u/doreen)\ **Post date:** [June 28, 2018, 3:00pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/11 "2018-06-28T15:00:32Z")
> [@Sunny\_Daze](#): > > That is both interesting and an almighty pain in the ass. I wonder why that is. I travelled a lot on business and I didn’t have to deal with 25% time in VA, 25% in CA, 25% in London for taxation. When I’ve tried to figure this out, I see many references to a “jock tax” - but it’s unclear to me if there is truly a separate tax for athletes and other performers or if it is simply a case where it’s easier to enforce it on them. I suspect it’s the latter- because I know if I work in NJ, I may owe NJ taxes even if I am a NY resident. And if I get a job at Best Buy in NJ, they will probably withhold NJ taxes, even though I am a NY resident. But if I am a salesperson and my company is in NY and I live in NY , NJ has no way of knowing that I spend three days a week in NJ visiting customers - but they will absolutely know that a player for the NY Giants has spent some time working in NJ even if he lives in NY. ---
**Author:** ![UncleBill](https://avatars.discourse-cdn.com/v4/letter/u/d26b3c/32.png) [@UncleBill](https://boards.straightdope.com/u/UncleBill)\ **Post date:** [June 28, 2018, 10:10pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/12 "2018-06-28T22:10:12Z")
> [@muldoonthief](#): > > Well, if you’re a Giants or Jets fan, you’re out of luck, NJ will collect sales tax on the ticket: > > [http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/su11.pdf](http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/su11.pdf) Well the Giant are headquartered in East Rutherford, NJ, and the Jets are headquartered in Florham Park, NJ. They are not New York teams at all. ---
**Author:** ![Dewey\_Finn](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/dewey_finn/32/4222_2.png) [@Dewey\_Finn](https://boards.straightdope.com/u/Dewey_Finn)\ **Post date:** [June 28, 2018, 10:53pm UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/13 "2018-06-28T22:53:18Z")
I think the Buffalo Bills like to point out that they’re the only true New York team. ---
**Author:** ![Alley\_Dweller](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/alley_dweller/32/430_2.png) [@Alley\_Dweller](https://boards.straightdope.com/u/Alley_Dweller)\ **Post date:** [June 29, 2018, 4:25am UTC](https://boards.straightdope.com/t/team-is-headquarterd-in-one-state-stadium-is-in-another-which-state-gets-sales-tax-on-tickets/816848/14 "2018-06-29T04:25:03Z")
> [@doreen](#): > > When I’ve tried to figure this out, I see many references to a “jock tax” - but it’s unclear to me if there is truly a separate tax for athletes and other performers or if it is simply a case where it’s easier to enforce it on them. I suspect it’s the latter- because I know if I work in NJ, I may owe NJ taxes even if I am a NY resident. And if I get a job at Best Buy in NJ, they will probably withhold NJ taxes, even though I am a NY resident. But if I am a salesperson and my company is in NY and I live in NY , NJ has no way of knowing that I spend three days a week in NJ visiting customers - but they will absolutely know that a player for the NY Giants has spent some time working in NJ even if he lives in NY. I don’t know if there is a special “jock tax” in any state, but most states have a section in their tax law or a tax regulation that explains how the salaries of non-resident athletes are to be apportioned. This is usually what is called the “jock tax.” For example, NJ has an income tax regulation that explicitly explains how non-resident athletes’ salaries are to be apportioned: [NJAC § 18:35-5.1 Compensation received by nonresident professional athletes](https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=1671561b-086b-4024-b74e-f39d4ace5105&nodeid=ABAABRAAGAAB&nodepath=%2FROOT%2FABA%2FABAABR%2FABAABRAAG%2FABAABRAAGAAB&title=%C2%A7+18%3A35-5.1+Compensation+received+by+nonresident+professional+athletes&config=00JAA1YTg5OGJlYi04MTI4LTRlNjQtYTc4Yi03NTQxN2E5NmE0ZjQKAFBvZENhdGFsb2ftaXPxZTR7bRPtX1Jok9kz&pddocfullpath=%2Fshared%2Fdocument%2Fadministrative-codes%2Furn%3AcontentItem%3A5SJ6-5FT0-00BY-K2XB-00008-00&ecomp=-Jsvkkk&prid=e07e5c16-7a0d-4d5e-a2e9-06e5cb0326ef) (If that link does not work, google for “N.J.A.C. 18:35-5.1”,) The regulation starts as follows: > [@](#): > > (a) The New Jersey source income of a nonresident individual who is a member of a professional athletic team includes that portion of such individual’s total compensation for services rendered as a member of a professional athletic team during the taxable year which the number of duty days spent within New Jersey rendering services for the team in any manner during the taxable year bears to the total number of duty days spent both within and without New Jersey during the taxable year. > … And then it goes on for pages and pages describing what “duty days within and without New Jersey” are. In order to properly figure their NJ taxes, athletes essentially need to keep a diary showing what days they worked, what they did on those days, and where they did it. And every state has its own rules as to how to calculate the ratio, whether “duty days” or some other metric is used, and what activities constitute “duty days” (or similar). Here is an illuminating paragraph from [an article in Forbes Magazine](https://www.forbes.com/sites/kurtbadenhausen/2017/04/18/income-taxes-for-pro-athletes-are-reminder-of-how-complicated-u-s-tax-code/#2a8c35cc411e), written by Kurt Badenhausen: > [@](#): > > Athletes file taxes not only in their home state but also in every state—and some cities—in which they play. Not every state uses the same calculation to determine what portion of an athlete’s income to tax, and some use different calculations based on the sport. For example, Pennsylvania taxes baseball, basketball and hockey players on the ratio games in the state over total games played, including pre- and postseason, but they tax football players based on days worked in the state over total days worked. Michigan uses the same method but excludes the preseason. Most other states use the days worked method. Arizona uses that method but excludes days worked in the pre-season (otherwise MLB would be shopping for a new spring training home).