Upcoming National Meeting

2025 Spring Conference / Audit Session

This Spring Conference/Audit Session will bring multistate tax professionals, with various levels of experience in state and local income/franchise taxes and sales/use taxes together in an environment that allows for extensive interaction and exchange of information as well as updates on key SALT issues and insights regarding state tax trends and opportunities. The program is targeted to all level

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Newsletters & Media

Legislative Alert

ISSUE 25-19; April 22, 2025

COST Opposes California Legislation Removing the Tax Bar in the State’s False Claims Act; COST Opposes Washington’s Expansion of Sales Tax to Business Services

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

COST - Council on State Taxation

COST Comments & Testimony

Letter to Governor Requesting Veto of S.B. 5814 – Taxation of Business Inputs

COST sent a letter to Governor Ferguson of Washington urging his veto of Senate Bill 5814, which would extend the Retail Sales Tax to select services that are mostly, if not exclusively, purchased by businesses.