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You generally have to pay taxes both to the state where your principal place of work is, and to the state where you live. Despite the name, the "New York" Jets pretty clearly do work in New Jersey... the headquarters and training facilities are in Florham Park, and their "home" stadium is in East Rutherford, both of which cities are in New Jersey. (The same is true of the "New York" Giants, except that their headquarters are in East Rutherford instead of Florham Park... the two teams actually share a stadium.)

So, they pay taxes to New Jersey. They may pay taxes to New York (or some other state) as well, depending on where they officially reside for most of the year.

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Q: Do the New York Jets players pay payroll taxes to New Jersey or New York?
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