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 26-06; February 11, 2026 California Introduces Repeal of Water’s Edge Election Legislation; COST Provides Testimony on Virginia Sales Tax Base Expansion Legislation
Cost Conscious ISSUE 26-03; February 6, 2026 Should Jurisdictions Be Allowed to Split Property Tax Rates Between Land and Improvements? Several states and local jurisdictions are considering or studying land value tax (LVT) systems, under which land and improvements would be taxed at different rates for ad valorem property tax purposes. From the perspective of your organization’s state and local tax function, how would you characterize your
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 in Opposition to Sales Tax on Business Inputs, L.B. 1257 On February 10, 2026, COST submitted written comments to the Nebraska Revenue Committee to reject LB 1257’s expansion of the sales tax to business inputs, warning that the bill’s sunset of more than 60 exemptions would increase production costs, trigger tax pyramiding, and undermine Nebraska’s economic competitiveness. COST called on legislators to amend LB 1257 to preserve exemptions for business
