Upcoming National Meeting

2023 Property Tax Workshop

This two and a half day Workshop will cover the latest property tax issues and trends companies are dealing with in 2023 and will deal with in the future – including an in-depth review of the latest developments in property tax legislation and litigation throughout the U.S. Presenters will be leading experts in the property tax field. Only employees of COST member and non-COST member companies ar

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Newsletters & Media

Cost Conscious

ISSUE 23-11; June 2, 2023

Tracking Ongoing Audits – Recently on the Member’s Forum a member asked about software others are using to track their ongoing audits. Although tracking audits using an Excel spreadsheet is currently working for the requestor’s company, they are wondering if there is a better way. Which of the following does your company use to track ongoing audits?


Bloomberg TAX

Florida’s $1 Trillion Prosperity Veils Pitfalls for DeSantis (1)

June 08, 2023

Governor Ron DeSantis has presided over a period of eye-catching growth for Florida’s $1.1 trillion economy. He’s betting the surge can help carry him into the White House, even though more of the Sunshine State’s workers are being left behind.

Impeachment Mania Unravels an Economic Miracle in Latin America

June 08, 2023

Through 16 years of impeachments and scandal, Julio Velarde, Peru’s central bank’s president, has presided over a remarkably resilient economy. But the country’s constitution now threatens to undo those achievements.

One of Europe’s Poorest Nations Weighs Tax Revamp to Exit Crisis

June 08, 2023

Moldova plans to simplify its tax system in an effort to haul one of the poorest countries in Europe out of an economic crisis brought on by the war in Ukraine, the nation’s economy minister said.  

HILL TAX BRIEFING: PGA Tour Tax Exempt Status Eyed by Lawmakers

June 08, 2023

Read more: Todd Young says tax policy is "not dead yet." Democrats introduce bill to expand the Child Tax Credit. Ways and Means advances taxes funding airports.

Amazon Wins Court Boost in €250 Million Tax Fight With EU (1)

June 08, 2023

Amazon.com Inc. won another boost in its fight over the €250 million ($268 million) bill it was ordered to pay amid a European Union crackdown on allegedly unfair tax breaks for multinational companies. 

Estonian Premier Calls Confidence Vote Amid Tax Bill Stalemate

June 08, 2023

Estonia’s governing coalition, led by Prime Minister Kaja Kallas, called a confidence vote in parliament to bypass a filibuster delaying the passage of controversial tax hikes and benefit cuts. 

Hungary’s Record Budget Shortfall Widens Before Orban Tax Hikes

June 08, 2023

Hungary’s record budget shortfall continued to widen in May before the government took steps to cut spending and raise taxes to plug fiscal holes.

Crypto Industry Backs Accounting Plan But Asks for More Guidance

June 08, 2023

Major crypto industry players including Coinbase Global Inc., MicroStrategy Inc., and Kraken back a US accounting proposal for companies that own digital currencies to report the most up-to-date values of their holdings.

US Battery Startup’s Failure Paved Way for China’s EV Dominance

June 08, 2023

On a 3-mile stretch of farmland in southwest Michigan, Ford Motor Co. is building a battery factory. The technology Ford needs to make cheap, stable batteries to power electric vehicles will come from China’s Contemporary Amperex Technology Co. Ltd., better known as CATL, the world’s biggest battery manufacturer. By most measures, Ford’s deal with the Chinese giant is a coup for the state—it’s getting a $3.5 billion investment in a 2.5-million-square-foot factory, thousands of new jobs and the ability to produce enough batteries annually to power 400,000 electric vehicles when the plant opens in 2026. But for anyone who’s been paying attention, it’s a devastating moment of irony for the US: The deal could have been the other way around.

The Case for Abolishing Inheritance Taxes: Merryn Somerset Webb (Correct)

June 08, 2023

The UK has a complicated, punitive, badly constructed and all-around dysfunctional tax system.

Featured Resources

COST - Council on State Taxation

Amicus Briefs

ADP v. Arizona Department of Revenue

On May 19, 2023, COST filed an amicus brief asking the Arizona Supreme Court to accept ADP’s Petition for Review of its transaction privilege tax case addressing the taxability of SaaS as a “rental” of “tangible personal property.”

COST - Council on State Taxation

COST Studies, Articles & Reports

State Digital Services Taxes: A Bad Idea Under Any Theory (Tax Notes State, April 10, 2023)

COST’s Karl Frieden and Doug Lindholm authored an article that appears as the cover story in the April 10 edition of Tax Notes State entitled “State Digital Services Taxes: A Bad Idea Under Any Theory.” In this comprehensive review, they critique the policy arguments made in favor of digital services taxes (DSTs) by a number of law and economics professors and explain why each one fails to provide

COST - Council on State Taxation

COST Comments & Testimony

Testimony in Opposition to S.B. 465 – Real Time Sales Tax System

COST submitted testimony in opposition to Nevada S.B. 465, which appropriates funds to the Department of Taxation to provide a feasibility study and to request proposals for a so-called “real-time” sales tax point-of-sale system in Nevada.