1. Taxation Issues for Athletes DeLong Grant Law Partners

2. Direct Taxes  Definition – Levied directly on athletes  Examples – Performance income tax – Athletic property tax

3. Indirect Taxes  Definition – Tax imposed on performance rights – Tax on athletic property  Examples – Personal property tax – Sales tax on commission income – Value-added tax on half-time entertainment

4. Jock Tax  Definition – Income tax imposed on visitors who earn money in other cities or states – Targeted are wealthy, high-profile professional athletes  Examples – Tax on earned income per state/venue – Tax on paid public appearances – Deductions for charity appearances