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
11/19/2015OhioMason Companies, Inc. vs. Joseph W. Testa, Tax Commissioner of Ohio
11/19/2015OhioNewegg, Inc. vs. Joseph W. Testa, Tax Commissioner of Ohio
11/19/2015OhioCrutchfield Corp. vs. Joseph W. Testa, Tax Commissioner of Ohio,
10/12/2015MinnesotaKimberly Clark v. MN Commissioner of Revenue
10/06/2015WashingtonMemorandum in Washington DOR v. Avnet, Inc.
10/02/2015CaliforniaNorth Ardmore v. LA County
09/01/2015LouisianaLouisiana DOR v. NISCO
08/19/2015CaliforniaHarley-Davidson v. California FTB
07/29/2015U.S. Supreme CourtHambleton v. State of Washington
07/20/2015New YorkPeople v. Sprint at the NY Ct. of Appeals
05/07/2015TexasGraphic Packaging v. TX
02/05/2015TennesseeVodafone v. TN DOR
11/21/2014CaliforniaNorth 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