Semantics. Larry H. said he would pay the luxury tax if the Jazz were contenders, but they wouldn't be long-term tax payers. And the contracts were signed, particularly the match for Millsap when Larry H. still owned the team. I have no doubt Greg would likely be willing to pay the tax one year if contracts were to overlap. For example, matching an offer for Gobert but then the next year having Favors or Kanter come off the books. Jazz will never be repeat offenders; Greg doesn't sell enough Toyotas to match the deep pockets of other owners.
