[zaga_fan]

Ive never really paid attention, but how is the salary cap game fair when some states don't have income tax?
For example, like stated above, you can make 16 mil in new York and that would be the same as making 12 mil in florida, and it causes teams like the heat and grizzlies to set there salaries lower and get more better players doesn't it?

Well you still have federal income tax that takes the bigger chunk out.
State income tax typically isn't that bad...
Kentucky's highest bracket is like 6%
Some of these bigger cities/states may have a steeper tax - but unless I'm missing something, there typically won't be a $4Mil difference.

The NBA has a soft cap of like 60some million and a hard cap in the 70s where you pay luxury tax. If you are paying luxury tax for 3 straight years you now have to pay a steeper rate - like $2.50 for every dollar you go over.
You've got teams like LA, NY and Miami that simply go over every year and pay the penalty - so I don't think it's ever really going to be "fair" for anyone.
Mark Cuban has stated before that if the luxury tax was a little cheaper that he would buy the best team in the league every year.