Upcoming National Meeting California Sales Tax & Other Transactional Taxes Webinar This live webinar is open to industry tax professionals nationwide with interest in California sales tax and other transactional taxes. All are encouraged to join.
Legislative Alert ISSUE 26-07; February 18, 2026 COST Opposes Hawaii Mandatory Worldwide Combined Reporting Legislation; COST Opposes New Mexico Proposed Legislation Taxing Foreign-Source Income
Cost Conscious ISSUE 25-04; February 20, 2026 5% Disclosures: Ready or Not? As public companies begin adopting FASB’s new income tax disclosure standard (ASU 2023‑09), which requires significantly expanded transparency into effective tax rate drivers and jurisdiction‑level reporting of cash taxes paid, including states, how prepared is your organization to comply with these new requirements and manage the potential state tax implications?
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 Request to Amend Rounding Requirements in HB 4178 On February 19th, COST submitted written comments on HB 4178 to the Oregon House Committee on Rules, recommending amendments to the penny rounding requirements to include all cash transactions in all locations and after taxes and fees were calculated. COST also requested that public notice of rounding on cash transactions be removed from HB 4178. While COST takes the position that rounding on cash
