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The New Texas Margin Tax—The Margin Tax Implements Combined Group Reporting
The Texas Margin Tax requires affiliated entities engaged in a unitary business to file a combined group report. The Texas Margin Tax also increases the entity types which are subject to tax.
The New Texas Margin Tax—The Margin Tax Expands the Types of Entities Subject to Taxation
The new Texas Margin Tax expands the entities which are subject to tax, however, exemptions exist for certain entities, small businesses, and passive investment entities.
The New Texas Margin Tax—Understanding How the Margin Tax is Computed
A short essay discussing how taxable entities calculate the new Texas Margin Tax.
The New Texas Margin Tax—The Margin Tax Expands the Types of Entities Subject to Taxation and Changes the Tax Base and Rate
Texas corporations and limited liability companies are the only entities required to pay the Texas franchise tax; the new Texas Margin Tax expands the types of entities subject to the tax. The Margin Tax requires combined ...
The New Texas Margin Tax—Understanding the Effective Dates and Anticipated Legislative and Comptroller Guidance
The new Texas margin tax significantly changes Texas law, has a combined group reporting requirement, and has different effective dates for calendar year and fiscal year taxpayers.