State Tax Resources

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

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

On March 17, COST submitted written testimony to the Minnesota House Taxes Committee opposing H.F. 4343, a bill that would extend the State's sales tax to digital advertising services. Our testimony highlighted that the sales tax imposition will impact all businesses because it is a tax on business inputs, with the biggest impact most likely falling on Minnesota based businesses. We also highlight