In Tiger’s case, moving out saves him a lot in taxes, BUT if he plays a tournament in California he gets taxed on any earnings. Same goes for Manning when he plays the Oakland Raiders for example - he would pay tax on his earnings in California. Sounds like a racket, but that is what these states do. Sports figures can have very complicated tax returns.
Correct. Pros have to pay the taxes on where they earn the income. Yeah, every state wants a piece of the pie (off the top).