We previously have blogged the state and local tax problems of professional athletes (see here).  Our sister ContractsProf Blog reports on one athlete who had these taxes in mind as he signed a new contract:

[B]aseball slugger Carlos Delgado, who knows about high tax bills from his 12 seasons in Toronto, signed a four-year, $52 million contract with the Florida Marlins . . . .  [Although] there’s no state income tax in Florida, … he didn’t insist on a no-trade clause.  Instead, the Marlins agreed to a provision under which if he gets traded to a team in a state with an income tax, the Marlins will have to kick in enough extra money so that he’ll wind up with the same net pay. One result is that it will be cheaper for the Marlins to trade him to, say, the Houston (no tax) Astros than the New York (high tax) Yankees.