Tony Billings accepted for publication in Tax Notes

Mike Ilitch School of Business Professor of Accounting Tony Billings has had an article accepted for publication in Tax Notes, a national publication with a very large readership of practitioners, academics and policymakers alike.

The article, “Taxation of Professional Athletes: Jock Taxes,” attempts to provide clarity to accounting professionals on the complex issues surrounding the taxation of professional athletes.


This article updates Certified Public Accountants (CPAs) about developments in the taxation of professional athletes (jock taxes). The article overviews key legislation, court cases, and relevant state and local court decisions governing the taxation of professional athletes. The article also reviews the associated rules affecting personal services, royalty income, and endorsement contracts of athletes. Judicial precedent requiring the several states to ensure nondiscriminatory rules regarding the nexus between athletes and a state also is discussed along with the conditions under which state and local governments are precluded from levying taxes on athletes in the absence of established nexus. Finally, the article pays particular emphasis on defogging the complexity behind U.S. federal and state and local tax rules regarding how the tax laws affecting professional athletes should be applied and how the rules affect athletes.

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