He's not likely to realize the full savings by virtue of living in Florida. I believe he will be subject to "duty days" determination over the course of the season, paying state taxes wherever he will be playing during the year. Because so much of his comp is in signing bonuses, he's not going to be able to avoid the Federal taxes on the biggest chunk of money throughout his contract. For the salary portion, looks like he'll play at least 27 games in taxable states, and another 10 or so in Canada (not sure what the taxation there would be). So take at least another (33% taxable games, maybe more with $CDN) out of his earnings. Still better than living full time in a taxable state, but not nearly as good as "he lives in a tax free state"