Louisiana Tax Man to Ravens, 49ers: Pay Up

Revenue Information Bulletin 13-008 (Jan. 30, 2013), Compensation from Personal Services Rendered in Louisiana by Nonresidents:

According to Louisiana Revised Statute 47:290, a tax is levied on all nonresident individuals who have income earned within or derived from sources in Louisiana. Nonresident means any individual not domiciled, residing in, or having a permanent place of abode in Louisiana. Income from sources within Louisiana includes compensation for personal services rendered within this state. Nonresident individuals include actors, musicians, performers, professional athletes, associated support personnel, and any other individual with income from Louisiana sources who is required to file a federal individual income tax return.

The method used to apportion the nonresident’s total compensation for personal services performed in Louisiana depends on how the compensation is earned. The table below provides the appropriate apportionment calculations. 

Update: Forbes, Congratulations to the Baltimore Ravens! Now Pay Your Louisiana Tax Bill