COST - Council on State Taxation Amicus Briefs Garcia, D. v. American Eagle Outfitters, Inc. COST’s brief in the Supreme Court of Pennsylvania Western District addresses whether a class action filed under Pennsylvania’s consumer protection laws for alleged overcollections of sales tax should be dismissed.
COST - Council on State Taxation COST Studies, Articles & Reports Mandatory Worldwide Combined Reporting: Elegant in Theory but Harmful in Implementation This paper documents the harmful and unnecessary implications surrounding state adoption of mandatory worldwide combined reporting (MWWCR), by Douglas L. Lindholm and Marilyn A. Wethekam of the Council On State Taxation (COST).
COST - Council on State Taxation COST Comments & Testimony Testimony In Opposition to A.B. 2829 – Digital Advertising Services Tax (Assembly Revenue & Taxation Committee) COST opposes California A.B. 2829, legislation based on Maryland’s digital ad tax, which will create a new, controversial, and untested gross receipts tax on revenues derived from digital advertising services in California, activities that are already sufficiently taxes under California’s income tax regime.
