Typically, workers owe taxes in their home state, where they spend most of their time, own a home, register a car, vote and more. When they work and pay levies elsewhere, some states have reciprocal agreements, which allow workers to avoid double taxation. While New York and Los Angeles are still magnets for those working in entertainment, some professionals have moved to lower-tax jurisdictions, said Jason Moll, CPA and partner of HarnarMoll LLP in Nashville, Tennessee. For example, while there's a top levy of 13.3% in California, states like Florida, Nevada, Tennessee and Texas may be attractive because they are income-tax-free.