Upcoming National Meeting

2025 SALT Technology Workshop

COST’s 2025 SALT Technology Workshop will cover the key state and local tax issues that all companies utilizing, interacting with or communicating with technology are facing. It is for someone with all levels of state and local tax experience. No advance preparation is needed. Only employees of COST industry member and non-COST industry member companies are invited to attend.

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Newsletters & Media

Legislative Alert

ISSUE 25-22; May 14, 2025

COST Opposes Proposed Minnesota Excise Tax on Social Media Businesses; COST to Offer Webinar on California Corporate Income Tax Developments

Cost Conscious

ISSUE 25-08; April 25, 2025

Spring Conference Topics of Interest: Which one of the following sessions offered at the 2025 COST Spring Meeting and Audit Conference are you most excited for? (choose one)

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Featured Resources

COST - Council on State Taxation

Amicus Briefs

Amazon Services LLC v. Department of Revenue

On November 19 COST filed a motion for leave to file an amicus brief at the South Carolina Supreme Court in support of Amazon Services LLC. Amazon Services LLC v. Department of Revenue. The Court of Appeals held that the Amazon. Services was in the business of selling tangible personal property and thus responsible for collecting and remitting sales tax on third-party sales made from the Amazon m

COST - Council on State Taxation

COST Studies, Articles & Reports

2025 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2025.

COST - Council on State Taxation

COST Comments & Testimony

COST’s Letter to the Governor – Veto Request for S.B. 1113 – ITFA Violation and Internal Consistency

COST’s letter to Alaska Governor Dunleavy requesting his veto of S.B. 113, which for corporate income tax purposes adopts market-based sourcing and requires highly digitized businesses to apportion income using a single sales factor apportionment formula. COST’s veto request is grounded in the fact that the legislation singles out one specific industry for apportionment and likely violates the fed