Originally Posted by Basketball Dad
i understand that part. these athletes work in that state for what 3hrs. what about truck drivers or service technicians when called out of state to repair machinery. i worked in a cnc shop before and these guys would come out every couple months for maintaince. are truckers getting taxed in every state they stop in. sometime these guys have to unload the own freight. so they may have a lay over for a few hours and are working on the docks. do they get taxed in that state? i would think you would get taxed where you live or where your company is.
Technically, if you are in a state and you are being paid for your time spent in that state, they CAN require you to file. Now, practically speaking, states don't require truck drivers and people with similar occupations to file because the paperwork alone would cause major backups and delays that would eat $ and lots of time. They only go after people that make a lot of $. So, it isn't a jock tax, it is a "you make a lot of $ tax!"