Is this true in football? I know we've had this discussion ad nauseam in baseball, but in that case, games are a very high % of team-related activities, so players are probably spending close to 50% of their work related time out of state. In football, if a player spends all week practicing in Foxborough, why should they pay that week's taxes in whatever state they travel to for sunday afternoon? Not to mention off season bonuses for team activities at their local facility, etc. Seems like some much, much, much smaller % of work time is spent out of state in football.