cost amicus briefs


One of COST's long-standing roles is to file court briefs in support of its members and issues relevant to its members in state and local tax cases.  The decision to support an issue is discussed by the COST Lawyers Coordinating Subcommittee and is voted on by the COST Board of Directors.  COST Staff typically draft the briefs.  The factors supporting a decision to file an amicus brief include whether the issue is of general importance to COST's membership, whether COST can add a unique perspective not otherwise available to the court, and whether the case has reached the highest state court or the U.S. Supreme Court.  To view the complete criteria, please click here.  Please contact Doug Lindholm for more information.



Date StateTitle
02/05/2015TennesseeVodafone v. TN DOR
11/21/2014CaliforniaLetter to Request Order of Depublication of the Opinion of the Court of Appeal in North Ardmore v. Los Angeles County
11/05/2014U.S. Supreme CourtAlabama Department of Revenue v. CSX
09/26/2014U.S. Supreme CourtComptroller of MD v. Wynne
09/16/2014U.S. Supreme CourtDMA v. Brohl
08/29/2014TennesseeVodafone v. Tenn. DOR
06/18/2014OregonHealth Net, Inc. v. Oregon Department of Revenue
05/30/2014U.S. Supreme CourtMissouri Gas Energy v. Kansas
05/05/2014HawaiiTravelocity v. Hawaii Department of Revenue
04/04/2014New YorkSprint v. NY
03/31/2014U.S. Supreme CourtDirect Marketing Association v. Colorado Department of Revenue
03/24/2014ArizonaHarris Corporation v. Arizona Department of Revenue
03/24/2014ArizonaFirst Data v. Arizona Department of Revenue
03/24/2014U.S. Supreme CourtEquifax v. Mississippi(2)
02/19/2014ArizonaHome Depot v. Arizona Department of Revenue
01/14/2014South CarolinaSupreme Court of South Carolina in CarMax v. SC DOR
12/13/2013OklahomaCDR Systems Corporation v. Oklahoma Tax Commission
11/05/2013MichiganIBM v. MI
10/22/2013CaliforniaGillette v. FTB(2)