re: Josh Pate Bringing Some Knowledge Regarding NIL and College Football

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Tennessee has no state tax. So we won't have these problems

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Ask people in Tennessee who have a business if they pay no state taxes and they will laugh at you. That really only applies to W-2 or personal investment earnings. If you have an LLC (which any player would be nuts not to form one for his NIL earnings) you are likely filing a Form FAE170 (Franchise/Excise Tax).