The Chicago Bulls have never paid the NBA luxury tax.

This year would be the first year ever… unless they make a trade. The theory goes that the clock is starting for the repeater tax so if the Bulls are just a little over the tax now they shouldn’t go over it for this season.

Which is why the Bulls are toying with the idea of trading Richard Hamilton, reports the reliable Ken Berger at CBSSports.com.

Although they planned to be over the tax for the first time this season, Derrick Rose‘s stated reluctance to return from ACL surgery before he’s “110 percent” presents a dilemma. Why pay the tax and burn a year on the clock that begins ticking this season toward massive repeater-tax penalties for a less-than-championship season? For that reason, sources say the Bulls are open to moving Rip Hamilton in a deal that makes sense and saves them a year on the repeater-tax rolls.