2006: The Year in Tax Law

January 4, 2007

Sean Kanousis has a useful article today for law.com in which he summarizes the major state tax law events of 2006.

Reading Kanousis’ article is a reminder of how much happened in state tax law in 2006:

-Michigan repealed its single business tax

-Texas instituted its new margins tax

-2 state supreme courts embraced economic nexus theories (we blogged on one of these cases here)

Federal legislation floundered that would have required physical presence for nexus

Kanousis covers other events in his article as well (though he did leave out the Supreme Court’s Cuno decision). It is well worth a read.


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