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 Opposition to H.F. 1041 - Wage Ratio Surtax COST opposes the wage ratio surtax proposed in H.F. 1041 and submitted written testimony with the Minnesota House Taxes Committee. This proposal would increase the franchise tax rate by up to 1.5 percent based on a company's CEO-to-median-wage ratio disclosed under Code of Federal Regulations, title 17, section 229.402(u)(1)(iii). We also submitted testimony during the 2025 session opposing the c
