Upcoming National Meeting 2026 Spring Conference / Audit Session This Conference will present the latest income and sales tax developments, initiatives, and case law, with breakout sessions offering in-depth discussions of key issues. Industry‑only state audit sessions will provide a state‑by‑state exchange on legislative, audit, judicial, and regulatory matters affecting COST-member companies.
Legislative Alert ISSUE 26-15; April 8, 2026 COST Opposes Minnesota Legislation Imposing Sales Tax on Digital Advertising Services; COST Urges South Carolina to Provide Central Administration of Local Accommodations Taxes for Short-Term Rentals
Cost Conscious ISSUE 26-07; April 3, 2026 Procurement Related Sales Tax Practices – In our latest series on best practices, we are surveying members on the various practices for the inclusion of sales tax within the procure-to-pay process. For our second question, how does your company typically account for U.S. sales and use tax within the procure‑to‑pay process?
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 Elimination of IRC Sec. 250 Deduction, H. 933 COST submitted testimony in opposition to a provision in Vermont H. 933 that would eliminate the Internal Revenue Code Section 250 40% deduction for Net Controlled Foreign Corporation Tested Income (NCTI).
