⁵² Plantation Pipe Line Co. v. AL Dep’t of Rev. (DOR), AL DOR, Admin. Law Div., Dkt. No. CORP. 05-948 (5/23/06).

⁵³ Paccar, Inc. v. AL DOR, AL DOR, Admin. Law Div., Dkt. No. CORP. 04-715 (1/11/06).

⁵⁴ Microsoft Corp. v. CA FTB, 39 Cal.4th 750 (2006).

⁵⁵ General Motors Corp. v. CA FTB, 39 Cal.4th 773 (2006), rev’g and rem’g CA Ct. App., 2d Dis. (6/30/04).

⁵⁶ Toys “R” Us, Inc. v. CA FTB, No. S143422 (transferred after hold 11/15/06).

⁵⁷ The Limited Stores, Inc. v. CA FTB, No. S136922 (transferred after hold 11/15/06).

⁵⁸ CA FTB, Notice No. 2006-3 (9/28/06).

⁵⁹ CA FTB, Legal Ruling No. 2006-01 (4/28/06).

⁶⁰ CA FTB, Legal Ruling No. 2006-02 (5/3/06).

⁶¹ IN DOR, Rev. Rul. No. 2006-02IT (2/22/06).

⁶² IN DOR, Ltr. of Finding No. 01-0358 (8/23/06).

⁶³ Miller Brewing Co. v. IN DOR, 831 NE2d 859 (IN Tax Ct. 2005).

⁶⁴ 103 KAR 16:270, 16:090, 16:290 and 16:150 (effective 8/7/06).

⁶⁵ LA DOR, Rev. Rul. No. 06-018 (11/3/06).

⁶⁶ EUA Ocean State Corp. v. Comm’r, MA ATB, Dkt. Nos. C258405-406, C258424-425, C258882-883, C259158-159, C259653 and C262566-568 (4/24/06).

⁶⁷ MA Taxpayer Info. Rel. (TIR) No. 06-9 (6/12/06).

⁶⁸ Internal Policy Directive (IPD) 2006-8, MI DOT (9/29/06).

⁶⁹ NH DOR, Amended Rev 301, 302, 303.01 and 303.02 (effective 8/25/06).

⁷⁰ General Engines Co., Inc. v. Div. of Tax’n, NJ Tax Ct. (lawsuit filed 12/8/06).

⁷¹ Stonebridge Life Insurance Co. v. Dep’t, OR Tax Court, TC No. 4705 (2/22/06).

⁷² UPS Worldwide Forwarding, Inc. v. Comm’th, 890 A2d 368 (PA 2005).

⁷³ VA Pub. Doc. No. 06-130 (10/25/06).

⁷⁴ VA Pub. Doc. No. 06-86 (8/30/06).

⁷⁵ WI DOR, Tax 2.49 and 2.495 (effective 7/1/06).

⁷⁶ Ameritech Publishing, Inc. v. WI DOR, WI Tax App. Comm., Dkt. No. 01-I-227(P) (8/22/06).

⁷⁷ AT&T Corp. v. DOR, AL DOR, Admin. Law Div., Dkt. No. CORP. 05-403 (6/30/06).

⁷⁸ AZ DOR, Hearing Officer Case No. 200600035-C (9/15/06).

⁷⁹ The new law is operative for tax years starting after 2005, except that for taxpayers that made a water’s-edge election prior to 2006, the provisions do not apply until the end of the current election period.

⁸⁰ Appeal of Argonaut Group, Inc., CA SBE, Case No. 287738 (6/28/06).

⁸¹ ID State Tax Comm. Ruling Nos. 18901 and 18902 (5/26/06).

⁸² ID State Tax Comm. Ruling No. 18612 (9/29/05).

⁸³ IN DOR, Ltr. of Finding No. 05-0512 (9/13/06).

⁸⁴ IN DOR, Ltr. of Finding No. 02-0278 (6/1/06).

⁸⁵ IN DOR, Ltrs. of Finding Nos. 05-0318 and 05-0319 (11/1/06).

⁸⁶ Johnson Controls, Inc., v. KY Rev. Dep’t, KY Ct. App., Case No. 2004-CA-001566-MR (5/5/06).

⁸⁷ 103 KAR 16:200 (effective 8/7/06).

⁸⁸ IPD 2006-3, MI DOT (5/8/06).

⁸⁹ Manpower, Inc. v. Comm’r, MN S.Ct., A06-468 (12/7/06).

⁹⁰ AT&T Corp. v. State Tax Comm’n, MS Chancery Ct., Hinds Cty, No. G-2000-31 S/2 (5/26/06).

⁹¹ In the Matter of Hallmark Marketing Corp., NY Div. of Tax App., No. 819956 (1/26/06).

⁹² OR DOR, amended OAR 150-314.280-(N) and 150-317.710(5)(b) (effective 7/31/06).

⁹³ VA Pub. Doc. No. 06-52 (4/28/06).

⁹⁴ Northwest Energetic Services, LLC v. CA FTB, CA Super. Ct., San Fran., No. CGC-05-437721 (4/13/06); for a discussion, see Dickerson, Hayes and Thomas, Tax Clinic, “California Superior Rules LLC ‘Fee’ Unconstitutional,” 38 The Tax Adviser (March 2007).

⁹⁵ Ventas Finance I, LLC v. CA FTB, CA Super. Ct., San Fran., No. CGC-05-44000I (11/7/06).

⁹⁶ This guidance can be found at www.ftb.ca.gov/forms/misc/3556.html.

⁹⁷ See CA FTB, “Ask the Advocate,” March/April 2006 Tax News.

⁹⁸ A103 KAR 15:020 (effective 9/1/06); 103 KAR 16:210 (effective 8/7/06).

⁹⁹ The letter can be found at http://revenue.ky.gov/NR/rdonlyres/EEADE03A-49A8-429A-96C0-89A9B8B8B11C/0/KSCPAletter82206.pdf.

¹⁰⁰ MA DOR, Ltr. Ruling No. 06-6 (4/24/06).

¹⁰¹ TN DOR, Ltr. Ruling No. 06-06 (3/14/06).

¹⁰² CA FTB, Notice No. 2006-1 (1/11/06). This initiative ended on March 31, 2007.

¹⁰³ Ann. 2005-80, IRB 2005-46, 967.

¹⁰⁴ See www.ftb.ca.gov/law/Tax_shelter/faqs.html.

¹⁰⁵ LA DOR, Rev. Ruling No. 06-009 (6/29/06).

¹⁰⁶ MA TIR No. 06-5 (4/13/06).

¹⁰⁷ In the Matter of ICI Americas, Inc., Cal. SBE, Case No. 312753 (11/20/06).

¹⁰⁸ NC DOR, Directive No. CD-06-1 (10/25/06).

¹⁰⁹ Opin. of the Tax Comm’r No. 06-0001, OH Dept. of Tax’n (4/20/06).

¹¹⁰ Graham v. McKesson Information Solutions, LLC, GA Ct. App., Case Nos. A06A033 and A06A0334 (5/12/06).

¹¹¹ MA TIR No. 06-21 (12/7/06).

¹¹² HB 5356, 5357, 5358, 5359, 5360, 5361, 5362 and 4244 (signed by the governor 2/3/06).

¹¹³ Elliott v. Montana DOR, Mont., Case No. 05-336 (10/24/06).

¹¹⁴ VA Pub. Doc. No. 06-140 (11/29/06).

¹¹⁵ Louis Dreyfus Petroleum Products Corp. v. DOR, WI Tax App. Comm., Dkt. No. 03-I-132(P) (6/15/06).

¹¹⁶ General Electric Co. v. CA FTB, Cal. Super. Ct., San Fran., No. 449157 (8/30/06).

¹¹⁷ Journal No. 73, MI Senate, and Journal No. 71, MI House of Representatives (8/9/06).

¹¹⁸ DaimlerChrysler Corp. v. Cuno, S.Ct., 5/15/06.

¹¹⁹ Cuno v. DaimlerChrysler Corp, 6th Cir., 10/19/04, cert. den.

¹²⁰ The commercial activities tax is a gross receipts tax and, thus, is beyond the scope of this article; for a discussion, see Tapia, Tax Clinic, “Beware Ohio’s CAT,” 37 The Tax Adviser (August 2006).

¹²¹ For more details, see Brookner and Brown, State and Local Taxes, “Sweeping Texas Franchise Tax Changes: The Margins Tax,” 37 The Tax Adviser (September 2006).