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State taxes may compel Johnny Manziel to avoid Ohio residency

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Johnny Manziel's national endorsement deals become subject to Ohio state taxes if he spends more than 182 days a year in the state.

Johnny Manziel's national endorsement deals become subject to Ohio state taxes if he spends more than 182 days a year in the state.

Robert Raiola is a senior manager in the Sports & Entertainment Group of the accounting firm O'Connor Davies, LLP.

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