81.   One is a luxury tax that will kick in after next season.

82.   Players and owners were close to a deal on a luxury tax and had already agreed on minimum salary and revenue-sharing plans.

83.   Persons familiar with the management side of the process stressed that the idea of a luxury tax on high payrolls has not been abandoned.

84.   Owners wanted revenue sharing and high thresholds before the so-called luxury taxes kicked in.

85.   Players said they left when the owners pulled out the luxury tax they had been keeping on the side.

86.   Q. What is the luxury tax?

87.   Remember, too, the luxury tax goes into a pool, then is meted back to teams, depending on how much over the designated figure they were.

88.   Sales taxes and luxury taxes also vary, despite years of efforts by European leaders to harmonize them.

89.   Several items are pending, including the luxury tax, free agency and service time.

90.   Several other teams, afraid of a luxury tax that begins kicking in after next season, will be in the same position.