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

books background

Newsletters & Media

Cost Conscious

ISSUE 25-07; April 11, 2025

COST Legislative Alert Timing — In an effort to enhance the value of COST’s Legislative Alert to our members and to increase readership, we are considering changing the time the Alert is issued from Tuesday afternoon/evening to Wednesday morning. Which of the following times is most likely to maximize the Alert’s value to you and your company? Choose one.

Twitter

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

Testimony in Opposition to Expansion of Retails Sales Tax to Business Inputs – S.B. 5814

COST submitted testimony in opposition to S.B. 5814 in Washington that proposes the extension of retails sales tax to include certain services that are largely purchased by businesses including digital advertising.