Upcoming National Meeting

2020 SALT Basics School

The COST SALT Basics School includes 3 separate tracks – Sales Tax, Income Tax and SALT (an overview of all state taxes) taught by leading authorities in the SALT community and is a great educational opportunity for tax professionals with 0 – 3 years of experience; tax professionals transitioning between transactional and income taxes and vice versa.

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Newsletters & Media

Cost Conscious

ISSUE 20-01; January 10, 2020

Organization of Government Relations Support – The business value of an effective governmental relations program is strong, especially as it relates to tax. But the organization of government relations support varies significantly across companies. How does your organization handle government relations support for tax issues?

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Bloomberg TAX

California Tribes Cleared to Start Sports-Betting Ballot Push

 

California voters could decide in November whether to allow sports betting at tribal casinos and horse racing tracks under a ballot measure backed by Native American tribes.

Religious-School Aid Divides U.S. Supreme Court Justices (1)

 

U.S. Supreme Court justices signaled a sharp divide in a Montana case that could make it easier to funnel public money to religious schools and other faith-based organizations.

Juul, Vaping Companies Would Pay FDA User Fees Under Bill

 

E-cigarette companies like Juul Labs Inc. could help fund the FDA’s vaping enforcement measures under a bipartisan bill in the Senate.

Senate Republican Plans Bill to Alter Opportunity Zones

 

Sen. Tim Scott (R-S.C.) is considering a bill that would let state and local governments amend the census tracts they chose for the opportunity zone tax breaks.

Justices Confront New Dispute Over Funding for Religious Schools

 

Tension over the U.S. Constitution's two religion clauses will play out at the Supreme Court when the justices hear argument Wednesday in a dispute over Montana's funding of religious schools.

Governor Pushes New Mexico Lawmakers to Legalize Cannabis

 

New Mexico Gov. Michelle Lujan Grisham proposed legalization of recreational marijuana during her State of the State speech on Tuesday.

Vermont Governor Makes Pitch for Sports Betting in Budget

 

Gov. Phil Scott proposed bringing sports betting and the Keno lottery game to Vermont, which he estimated would bring $4 million annually to the state. Twenty other states have already legalized sports betting.

State of Wayfair: Florida Retailers Seek Level Tax Playing Field

 

Florida retailers aren’t backing down from their push to require remote sellers and marketplace providers to collect sales taxes, despite Gov. Ron DeSantis' opposition to any tinkering with the sales tax code.

Cuomo: Legalize and Tax Pot to Bring N.Y. $300 Million (1)

 

New York Gov. Andrew Cuomo (D) is calling for the legalization of recreational marijuana as the state looks to fill a projected $6 billion budget gap.

N.J. Law Extends Film, TV Tax Credit That Helped Make ‘Joker’

 

New Jersey added five years to its tax credit for film, television, and digital media production, extending a program that brought location shooting to the Garden State for "Joker," "West Side Story," and other major motion pictures.

Tax Notes

Georgia Legislature Approves Marketplace Bill

 

Georgia House and Senate lawmakers have successfully passed marketplace facilitator legislation that failed during the last legislative session.

Washington Court Keeps Alive Bankers' Business Tax Challenge

 

A Washington state court is seeking supplemental briefing in litigation over a recently enacted law that imposes additional business and occupation tax on larger financial institutions.

Montana Campaign Proposes Marijuana Legalization Initiatives

 

A Montana cannabis campaign group has filed two complementary ballot initiatives to legalize and tax marijuana in the state.

Iowa Governor Proposes Reduced Income, Property Taxes

 

Iowa Gov. Kim Reynolds (R) says she will introduce legislation that will reduce income and property taxes.

Vermont Legislator Makes Another Pass at Cloud Tax

 

New Vermont legislation would once again attempt to apply sales tax to cloud-based software.

Arizona Lawmaker Proposes Property, Business Tax Cuts

 

A leading Arizona taxwriter is proposing several notable tax cuts in light of the state’s revenue surplus.

A Progressive Tax Reform To-Do List Introduced in Virginia

 

The Democratic establishment in Virginia has big plans for progressive tax reform after winning control of the state government for the first time in over two decades.

Vermont Lawmaker Seeks to Tax Smokable Hemp

 

The smokable hemp industry is growing rapidly, and a Vermont lawmaker has proposed to tax it like other tobacco products.

Featured Resources

COST - Council on State Taxation

Amicus Briefs

Steiner vs. Utah State Tax Commission

COST on January 13 filed an amicus brief with the U.S. Supreme Court encouraging the Court to consider a case addressing whether the U.S. Constitution’s Commerce Clause protections extend to individual taxpayer income derived from, and previously taxed by, foreign countries

COST - Council on State Taxation

COST Studies, Articles & Reports

COST Scorecard: The Best and Worst of State Tax Administration (2019)

This seventh Administrative Scorecard continues to apply objective criteria to evaluate independence in tax appeals systems and key procedural elements that impact taxpayers’ perceptions of fairness and efficiency.

COST - Council on State Taxation

COST Comments & Testimony

Testimony in Opposition to S 24 (MUCR)

On January 9, COST’s Pat Reynolds traveled to Annapolis and testified before the Maryland Senate Budget and Taxation Committee in opposition to S.B. 24. The measure would require mandatory unitary combined reporting (MUCR) by retailers and food and beverage businesses. He explained that MUCR arbitrarily assigns income to a state, has an unpredictable effect on state revenue, and imposes significan