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Newsletters & Media

Legislative Alert

ISSUE 26-05; February 4, 2026

Oregon 2026 Session Begins, COST Weighs in on Foreign-Source Income Tax Legislation; Alaska House Introduces Companion Legislation to Implement Governor’s Statewide Sales Tax Plan; Sets Hearing Schedule

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 Requesting any sales tax imposition be modified to comply with the SSUTA

On February 4th, COST submitted written testimony to the Alaska House Finance and Senate Resources Committees today on companion bills HB284 and SB 227, which would impose a statewide sales tax and authorize the Department of Revenue (DOR) to enter the Streamlined Sales and Use Tax Agreement (SSUTA). COST requested modifications to the bill to ensure that if Alaska moves forward that it will be co