It is interesting to think about...given some states have a decent state tax (not counting local) at/near 10% or higher, if this would ever factor into decision-making by the player. Zero state income tax in Florida, Texas, Tennessee, etc. vs some of these states listed below.... Brendan Sorsby goes to Texas Tech and pays $0 state income tax for his $5M one year deal. He would have lost $665K in state taxes alone had he went to USC. Perhaps the agents/lawyers help them through the state residency issues to avoid that kind of hit.