By Bill Mattox, JMI Resident FellowTags: State Income Tax, SportsSeveral sports media outlets are reporting that LeBron James, Dwayne Wade, and Chris Bosh met last weekend to discuss the possibility of playing together for the Miami Heat beginning this fall.  The three NBA superstars are all free agents and can now go to any team that signs them.Which is where things get really interesting.You see, all three players are expected to get “max contracts” – yet no team in the league can afford to pay three star players the maximum amount.  So, why then are James, Wade, and Bosh talking about teaming up for the Heat?According to ESPN, the fact that Florida has no state income tax is playing a role in the trio’s decision-making.  Since a professional basketball player doesn’t get taxed on his earnings by the state of Florida, each of them can “net” more, while grossing less, than they would make for a team in a high-tax state offering them a “max contract.”So, there you have it, Florida sports fans.  Not only does our state’s refusal to tax income mean that fans in Florida have more discretionary income to go see games, but it means that they may soon have the opportunity to see the great King James (and his superstar teammates) deliver a simple message to the rest of the basketball world . . .It pays to play in Florida . . .where everyone “nets” more!