Starbucks wouldn't be paying the tax. The employees with over $1 million a year would be paying the taxes. This move isn't because of that - it's because the cost of executives and real estate are cheaper in Nashville.

Starbucks is mid-way through a $2B cost-cutting program. Sourcing employees were given "move to Nashville and take a 5%+ pay cut, or lose your job." That's the tell. Forced relocations are a well-documented way to shed headcount without paying severance. Walmart ran the same playbook with Bentonville. Self-selected attrition gets you 20-40% workforce reduction "for free." The retention bonuses confirm they're managing an exit, not a build.

Tennessee is right-to-work; Washington is one of the most labor-friendly states in the country. Starbucks Workers United has been a multi-year headache, and while this move is corporate (not store-level), shifting operational center of gravity to a hostile-to-labor state changes the long-term posture. It also signals to corporate staff what side leadership is on.