For an NBA team, getting above the luxury tax threshold isn't as easy as you think.

Salary Cap and Luxury Tax

The NBA institutes a soft Salary Cap, which means that the Salary Cap can only be exceeded if a team has an available Exception to exceed it. The Salary Cap is not yet set (it will be by July 6th), but Jeff Zillgit of USA Today reported that official NBA projections currently peg it at $92 million. In addition to the Salary Cap, the NBA also mandates a Luxury Tax which is currently projected to be $111 million.