Upcoming National Meeting 2026 Spring Conference / Audit Session This Conference will present the latest income and sales tax developments, initiatives, and case law, with breakout sessions offering in-depth discussions of key issues. Industry‑only state audit sessions will provide a state‑by‑state exchange on legislative, audit, judicial, and regulatory matters affecting COST-member companies.
Legislative Alert ISSUE 26-13; March 25, 2026 COST Opposes Key Decoupling Provisions in Kentucky Legislation; COST Supports Louisiana Legislation Extending Appeal Period to 90 Days
Cost Conscious ISSUE 26-06; March 20, 2026 Procurement Related Sales Tax Practices and Tax Engine Use – COST is interested in surveying members through a series of weekly questions on the various practices for the inclusion of sales tax within the procure-to-pay process. For our initial question, does your company use a tax engine in procurement and what challenges have you experienced?
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 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 Testimony in Support of H.B. 620 - Centralized Sales Tax Administration COST submitted testimony in support of Louisiana H.B. 620, which would allow voters to amend Louisiana’s Constitution to authorize the State’s Legislature to provide for centralized collection of state and local sales taxes.
