from Joe Smith of the Tampa Bay Times,

Aside from being seemingly the best on-ice fit, the Lightning, which is believed to have offered Stamkos an extension worth $8.5 million annually, holds a couple x-factors over other suitors — there's no state income tax in Florida and the Lightning is the only team that can offer him an eight-year contract (others only seven).

As a Tampa Bay Times analysis in January showed, Stamkos could net nearly the same annually after taxes in Tampa Bay at $8.5 million as $10 million in New York (Rangers, Islanders), presuming he'd be a New York City resident; Stamkos would make more over the length of the deal in Tampa because of the extra year. Stamkos would net $500,000 less annually than a $10 million deal with Detroit, another strong suitor, but, again, more over the length of the deal.

And Stamkos' hometown Maple Leafs, due to a 53.53 percent combined federal/provincial tax rate, would have to offer him $12.37 million annually over seven years to net the same as he'd make over eight years at $8.5 million in Tampa, according to national sports tax guru Robert Raiola, the director of the Sports and Entertainment group at PKF O'Connor Davis, who has professional sports clients throughout the country.

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