Do pro athletes pay taxes where they live or work?

Answer 1

Both. States have the right to tax their residents on all income. States also have the right to tax income earned in their state (state sourced income). Therefore professional athletes (and entertainers and anyone else who works in various states) has to pay tax to their home state and anywhere they work. Lots of returns to fill out for a professional ball player.

Answer 2

Yes, the players pays state income tax for the state in which that week's game was played. In states like Florida, the players would not pay taxes for half of the games since there is no state income tax in that state.