He'll pay state (and in some cases city) income taxes in the state/city he is working in each day of the preseason and season. With the Padres, he would also be taxed in CA on his entire compensation, but get a credit for taxes paid to other states. His home residence would have been CA, since he lived there more than 6 months out of the year. With the Rays, obviously, there's no state income tax for him to pay in FL, but he'll still have to pay in all the other states he worked in while on the road. I've actually prepared an NBA players tax return and I can tell you it's a pain in the ***, but the league does a good job of providing all the information you need to allocate the income by state (and city, if applicable).