" I am a little disturbed the way most reports are spinning this…. Federal law says, if Jeter “performed his regular duties” in NY part of the time, then he owes that percentage of his Yankee salary to NY, and the other parts to the other states where he “performed his regular duties.” [Same as a traveling salesman] This is what Jeter claimed, and has paid taxes on time for, and NY does not dispute. If he is a NY resident, then he owes 100% of ALL his income to NY, after credits for state taxes paid to all the other states where he played [“peformed his regular duties”] This additional amount of tax revenue is a very small piece of what NY is trying to get. Most of Jeter’s non-NY taxed income came from big endorsement contracts from Nike, Gatorade, Ford, etc… These endorsement contracts are subject to state income tax of his residency, which NY wants to claim as theirs. Jeter bought a house in FL, proved he spent more than 6 months there, votes, has a drivers license, and according to FL state, established residency there. NY doesn’t care… According to NY law, being a NY resident, means either: 1) you were a resident last year, AND you cant prove you did NOT spend less than 30 days in NY 2) you weren’t a resident last year, but you own/rent an abode, and cant prove you didn’t spend 183 days there 3) you own/rent an abode and can’t prove you don’t keep “near and dear” to you at that location It’s a NY judge that makes the decision, so its pretty much a kangaroo court from this point on, although its a high profile case, and if they try to reach for too much, their could be some federal interaction protecting Jeter and all future similar cases (something that could cost NY Billions.) Interesting to note that the NY judge is putting the burden of proof of “near and dear” on prosecutors, not the defendant as written in NY law. Jeter was foolish to buy an apartment in NY. NY tax revenue lawyers are on a contingency basis meaning they will get 1/3rd of any additional tax revenue brought to NY state, which further fuels the aggressiveness of NY’s tax enforcement. Ironically, when Bill was president, and the Clintons had a house in Weschester, they paid NO taxes to NY. They were residents, and anyone can prove they spent 30+ days in NY. Selective enforsement… another high profile case… "

" After he plays a game he doesn't commute back to Florida each night. He is living in New York and should pay state taxes during the baseball season. If that is not in the state tax code, it should be. I worked for a department store chain and had a residence in New York but worked in Massachusetts for 9 months and lived in a motel suite. I had to pay Mass taxes for all those months. "