A non-resident is taxed at the California rate for the 81 regular season home games. For the 81 away games, he’s taxed by the host team’s state. But that puts a California player in the National League West, for example, at a significant tax disadvantage because there are three division teams in this state: the Dodgers, Giants and Padres. The Dodgers will play 20 away games this season in California and the players will feel its tax bite.

Source: Los Angeles Times March 07, 2019 08:03 UTC