COST's advocacy is governed by a broad set of public policy objectives.  When advocating on any issues, COST first looks to its official policy statements, which are approved by the Board of Directors.  Members interested in participating in the development of COST's policy statements are encouraged to join the Policy Committee, the body that drafts policy statements in conjunction with COST staff for Board consideration.  Please contact Todd Lard for more information.

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COST Public Policy Objectives

COST Policy Position Guidelines

Confidentiality of Taxpayer Information

Consequences of Significant Tax Law Changes on Financial Reporting 

Fair, Efficient, and Customer-Focused Tax Administration

Fair and Equitable Property Tax Systems 

Financial Accounting for State and Local Taxes

Government Utilization of Contingent Fee Arrangements in Tax Audits and Appeals 

Gross Receipts Taxes 

Independent Tax Appeals Tribunals

Jurisdiction to Impose Business Activity Tax - Constitutional 

Listed/Reportable Transactions and Other Disclosures

Mandatory Unitary Combined Reporting 

Related Company Expense Disallowance

Remedies for Unconstitutional or Otherwise Judicially Invalidated Taxes

Retroactive Tax Legislation 

Sales Taxation of Business Inputs 

Simplification of the Sales, Use or Similar Transaction Tax System

Throwback/Throwout

Unclaimed Property