The Franchise Tax, Formerly the State's Main Business Tax, Was

The franchise tax, formerly the state's main business tax, was replaced in 2006 with

A) a broader-based business tax that applied not only to corporations but also sole proprietorships.
B) a broader-based business tax that applied to business services as well as corporations.
C) a broader-based business tax that applied not only to corporations but also to professional partnerships.
D) a value added (VAT) tax that taxed the manufacture of all goods and services produced in Texas.
E) a narrower-based business tax that only taxed corporations that did not have their corporate headquarters in Texas.