Upcoming National Meeting 2024 SALT Basics School Five day school providing a comprehensive basic SALT education forum via three basic tracks for the SALT professional: 1) a SALT concepts track, covering income tax and sales tax theory and concepts; 2) a sales tax track, covering sales tax concepts and compliance; and 3) an income tax track, covering income tax concepts and compliance. The ideal student should have 0-3 years of SALT experience i
Legislative Alert ISSUE 24-21; May 14, 2024 Update on California Data Extraction Mitigation Fee Legislation; California Governor Releases May Revision Budget Proposal
Cost Conscious ISSUE 24-09; May 3, 2024 State Corporate Income Tax Filing Methods (Part 2) – In recent years, many states have either changed or considered changing their default corporate tax filing methodology. Additionally, several states have studied the implementation of mandatory worldwide combined reporting and a handful of separate reporting states are discussing changing to mandatory unitary combined reporting. We realize that
COST - Council on State Taxation Amicus Briefs In the Matter of the Appeal of Microsoft Corporation and Subsidiaries, OTA Case No. 21037336 COST’s letter urges the OTA to change Microsoft’s designation to precedential. Microsoft held that Microsoft, a water’s-edge filer who received dividends from foreign subsidiaries that qualified for California’s DRD, properly included the deductible dividends in its sales factor denominator as “gross receipts.” The decision, released on April 2, was designated as nonprecedential. COST’s letter hig
COST - Council on State Taxation COST Studies, Articles & Reports 2024 State and Local Amnesty Programs
COST - Council on State Taxation COST Comments & Testimony Testimony In Opposition to S.B. 1327 (Glazer) – “Data Extraction Mitigation Fee” (Senate Appropriations)