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Newsletters & Media

Legislative Alert

ISSUE 26-04; January 28, 2026

COST Urges Washington State to Include Tax Bar in False Claims Act Legislation; Alaska Sustains Governor’s Veto of Targeted Single Sales Factor Bill, Similar Legislation Introduced for 2026 Session; Alaska Proposes Statewide Sales Tax

Cost Conscious

ISSUE 26-02; January 23, 2026

Assessing the Impact of USPS Postmark Delays on State Tax Responsibilities – Given the USPS’s Delivering for America (DFA) network redesign, which increases the likelihood that a document is postmarked one or more days after deposit, how much impact do you expect on your organization’s state tax compliance, dispute management, and filing workflows?

Featured Resources

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 in Support of BPOL Deduction for Out-of-State Gross Receipt Taxes – H.B. 956

COST submitted comments to Virginia House Finance Subcommittee #2 in support of H.B. 956, which would amend VCA § 58.1-3732 related to the current business, professional, and occupational license tax.”