COST - Council on State Taxation Amicus Briefs AT&T Mobility, LLC v. Board of Supervisors of Lamar County, Mississippi COST filed an amicus brief requesting the Supreme Court of Mississippi to accept an interlocutory appeal to address both the legality of, and constitutional issues with, a county assessor’s property tax valuation of a telecommunications company’s personal property. The brief pointed out concerns with the assessor not following the State’s valuation process which for industrial personal property is
COST - Council on State Taxation COST Studies, Articles & Reports 2026 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2026.
COST - Council on State Taxation COST Comments & Testimony Testimony in Support of Penny Rounding Legislation with Amendments, H.B. 737 COST submitted testimony to Ohio Ways and Means Committee in support of penny rounding legislation but stressed that amendments are needed to clarify that the rounding includes fees, and the State’s consumer protection or other laws not consistent with the rounding provision are preempted, and that the tax amount to be remitted to the State by the merchant is not impacted by rounding.
