Upcoming National Meeting 2025 SALT Technology Workshop COST’s 2025 SALT Technology Workshop will cover the key state and local tax issues that all companies utilizing, interacting with or communicating with technology are facing. It is for someone with all levels of state and local tax experience. No advance preparation is needed. Only employees of COST industry member and non-COST industry member companies are invited to attend.
Legislative Alert ISSUE 25-25; June 4, 2025 Illinois General Assembly Passes Legislation Imposing Substantial Tax Changes
Cost Conscious ISSUE 25-11; June 6, 2025 Lift Your Cap – With the proposed increase of the SALT deduction cap from $10,000 to $40,000 under the "One Big Beautiful Bill Act," what do you believe will be the most significant impact on state and local tax policy or administration?
COST - Council on State Taxation Amicus Briefs Amazon Services LLC v. Department of Revenue On November 19 COST filed a motion for leave to file an amicus brief at the South Carolina Supreme Court in support of Amazon Services LLC. Amazon Services LLC v. Department of Revenue. The Court of Appeals held that the Amazon. Services was in the business of selling tangible personal property and thus responsible for collecting and remitting sales tax on third-party sales made from the Amazon m
COST - Council on State Taxation COST Studies, Articles & Reports 2025 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2025.
COST - Council on State Taxation COST Comments & Testimony Testimony in Opposition to the Repeal of Business Input Sales Tax Exemptions – H.B. 96 COST submitted testimony to the Ohio Senate Finance Committee in opposition to the repeal of business-to-business sales tax exemptions in H.B. 96.