When the Milwaukee Bucks traveled to Memphis for a preseason game against the Grizzlies, the Bucks lost by 3 points — and the backup point guard Nate Wolters lost about $1,000.

He was not fined, and he did not lose a bet. He fell victim to Tennessee’s so-called jock tax, a once-obscure issue that has become a lightning rod for professional athletes, lawmakers and accountants.

Like many states, Tennessee charges opposing athletes a tax when they visit for games. But Tennessee is the only one to charge the same flat rate to LeBron James, who makes about $19 million a year, and Wolters, who makes $500,000. Tennessee’s rate is $2,500 a game, with a maximum charge of $7,500 a year.

Players like Wolters argue that Tennessee disproportionately targets them as athletes, making basketball and hockey games in the state more punitive than competitive.