Upcoming National Meeting

57th Annual Meeting

The Annual Meeting offers sessions for every state tax and government affairs professional with tax responsibilities. The Meeting has an extensive program covering all types of state and local taxes that business taxpayers are confronted with on a daily basis. The ever-popular audit sessions and state chamber of commerce roundtables are included, and other conference sessions provide updates on

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Newsletters & Media

Legislative Alert

ISSUE 26-24; June 17, 2026

COST Provides Comments on Proposed Amendments to Illinois Addback Regulation; COST Supports Michigan Marketplace Facilitator Legislation

Cost Conscious

ISSUE 26-12; June 12, 2026

Washington State Margins Tax Proposal – Member Feedback – Washington State Representative April Berg (D) circulated draft legislation that would replace Washington’s B&O tax with a Texas-style margins tax, phased in over five years beginning in 2028. The proposal would apply to all entity types with substantial nexus under current standards and would introduce mandatory unitary combined reporting.

Featured Resources

COST - Council on State Taxation

Amicus Briefs

AT&T Mobility, LLC v. Board of Supervisors of Lamar County, Mississippi

COST filed an amicus brief requesting the Supreme Court of Mississippi to accept an interlocutory appeal to address both the legality of, and constitutional issues with, a county assessor’s property tax valuation of a telecommunications company’s personal property. The brief pointed out concerns with the assessor not following the State’s valuation process which for industrial personal property is

COST - Council on State Taxation

COST Studies, Articles & Reports

2026 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2026.

COST - Council on State Taxation

COST Comments & Testimony

Comments Re: Amendments to 86 Ill. Adm. Code 100.2430.

COST submitted comments to the Illinois Department of Revenue on draft regulations 86 IL Admn.100.2430 addressing the deduction for interest and intangible expenses related to cross-border transactions.