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 The New York Yankees' payroll for luxury tax purposes each year, and the team's tax, as compiled by the commissioner's office, and the percentage tax rate the team paid on its overage.
Payrolls are for 40-man rosters and include averages of multiyear contracts plus a 1-30th of Major League Baseball's costs of health and pension benefits; clubs medical costs; insurance; workman's compensation, payroll, unemployment and Social Security taxes; spring training allowances; meal and tip money; All-Star game expenses; travel and moving expenses; postseason pay; and college scholarships.
Year Payroll Tax Rate
2012 $223,439,158 19,311,642 42.5
2011 212,740,172 13,896,069 40.0
2010 215,074,134 18,029,654 40.0
2009 226,222,933 25,689,173 40.0
2008 222,156,756 26,862,702 40.0
2007 207,703,464 23,881,386 40.0
2006 201,522,596 26,009,039 40.0
2005 213,134,467 34,053,787 40.0
2004 203,921,174 25,026,352 30.0
2003 184,419,181 11,798,357 17.5
Totals 2,110,334,035 224,558,161 ----

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