COST - Council on State Taxation Amicus Briefs Delta Airlines v. Oregon Department of Revenue Amicus filed in support of a Petition for Certiorari The case concerns an adverse decision by the Oregon Supreme Court that upheld the disparate treatment of Oregon businesses subject to central assessment for property tax purposes. Centrally assessed businesses are required to include intangible property in the property tax base. By contrast locally assessed business exclude intangible property
COST - Council on State Taxation COST Studies, Articles & Reports FY24 State And Local Business Tax Burden Study The Council On State Taxation (COST) and the State Tax Research Institute (STRI) are pleased to announce the release of our 23rd annual study of state and local business taxes. The report, “Total State and Local Business Taxes: State-by-State Estimates for Fiscal Year 2024,” prepared by Ernst & Young LLP, shows all state and local business taxes paid in each of the 50 states and the District of Co
COST - Council on State Taxation COST Comments & Testimony Testimony Opposing Use of Unclaimed Property as Revenue in HB 4075 On February 25th, COST submitted written comments on HB 4075 to the Oregon House Committee on Rules, opposing the use of unclaimed property to loan, pledge, or guarantee from Unclaimed Property and Estates Fund. COST strongly supports the core, owner centric purpose of unclaimed property programs: to reunite owners with their property through fair and predictable administration—not as revenue.
