Originally Posted by xplode
DanH, got some question
Did the CBA re: luxury tax came into effect last year or will only be applied this year
Well what im getting at is for example the Lakers - if the new luxury tax policy came into effect last year then the lakers will be under repeat offender category, is that correct?
The increased luxury tax rates come into effect next season (2013-14).
The repeater rates (which compound the already increased rates) come into effect the season after that (2014-15). So any team that paid tax in 2011-12, 2012-13, and
2013-14 will pay a repeater tax in 2014-15, assuming they are again in the tax.
Every year after that, the repeater tax applies if you paid tax in 3 of the most recent 4 years.