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IAEI Magazine | Author: Jay D. Crutcher, Esq.
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Jay D. Crutcher, Esq.

Jay D. Crutcher is a partner with the law firm of Scheef & Stone, L.L.P. Jay devotes his practice to business law, tax law and entrepreneur law. He provides clients with strategies, structures and solutions for their business operations, transactions, and taxes. He can be reached at 214.706.4225 or at


The Texas Margin Tax: There’s a New Tariff in Town

There’s a new tariff in town called the Texas Margin Tax. The margin tax replaces the old franchise tax and affects virtually every business entity in Texas (including out-of-state companies "doing business” in Texas). Vast numbers of limited partnerships, previously exempt from the old franchise tax, will now pay margin tax and it could be a sizeable amount.