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

Cost Conscious

ISSUE 24-24; November 27, 2024

Favorite Turkey Recipe – As we get ready for the holiday season, we’re curious about your turkey preparation preference. Which one best describes your favorite way to cook your turkey? 1. Baked with stuffing inside. 2. Baked with no stuffing. 3. Deep fried. 4. Any turkey is delicious—I love it all! 5. I’ll take Tofurky instead. 6. I’d rather skip the turkey and enjoy something else entirely.

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Bloomberg TAX

OECD Says Mistrust in Tax Systems Highest in Latin America

December 12, 2024

Taxpayers in Latin American countries view tax systems more negatively than the regional averages for sample countries in Africa and Asia, according to an OECD report.

Top EU Court Sides with Belgium on Fairness Tax

December 12, 2024

Belgium did not break EU law by selectively maintaining an undertaxed profit distribution tax, the European Court of Justice ruled Thursday.  

Debt concerns add wrinkle in upcoming tax talks

December 12, 2024

A fiscal commission could help lawmakers find bipartisan agreement on how to shrink the growing national debt, a panel is recommending to the House Budget Committee.

Trump Push to End EV Tax Credits Hits GOP Lawmakers’ Home States

December 12, 2024

President-elect Donald Trump’s vow to repeal subsidies for electric vehicles risks pushing Republican congressional allies into conflict with their home-district economic interests.

’Choose Your Own Adventure’ Pay Gives Steptoe Edge in Comp Wars

December 12, 2024

Steptoe's new pay system for associates offers an alternative approach for law firms trying to keep up with the industry's wealthiest players while addressing work-life balance concerns.

Paul Weiss Can Look to Crosstown Rival for Nonequity Blueprint

December 12, 2024

At elite law firms, the rise of nonequity partner tiers is also about leverage.

Fuel Producers Prep for Tax Credit Without IRS Rules (Podcast)

December 12, 2024

Fuel producers are trying to prepare for a tax credit regime change, even though the Treasury Department has failed to issue rules around those credits.

Sunsetting Tax Cuts Suggests a Shift to Business Protection Mode

December 12, 2024

Squire Patton Boggs' David Stewart and Michael Hawthorne examine TJCA expiration defenses, which include setting priorities, finding supportive lawmakers and building a narrative.

Japan Eyes Hiking Corporate Tax to Boost Defense From 2026

December 12, 2024

The Japanese government is requesting a 4% surtax on corporate tax starting in April 2026 to fund increased defense spending. 

Tax Court Deems Treasury Rule Valid, But Knocks IRS’s Reading

December 11, 2024

The IRS incorrectly interpreted an ambiguous Treasury regulation that describes when providing software access is considered a a service for tax purposes, the US Tax Court ruled Wednesday, but it declined to invalidate the rule despite that reading.

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

2024 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2024.

COST - Council on State Taxation

COST Comments & Testimony

Coalition Letter in Opposition to HB 5865 – 5868 – Property Tax Valuation

COST joined coalition letter to oppose property tax changes proposed in Michigan legislation focused on big box retailers using comparable sales for valuation.