Keith Smith: Seven NBA teams finished the season as luxury teams (all figures are estimated): 1. Warriors – $39.2M over tax 2. Nets – $32.7M over tax 3. Clippers – $29.6M over tax 4. Bucks – $23.2M over tax 5. Lakers – $20.2M over tax 6. Jazz – $11.1M over tax 7. 76ers – $9.9M over tax