Upcoming National Meeting

2021 State and Local Tax Webinar for the Tech Industry

The workshop/webinar will cover the key state and local tax issues that technology companies are facing over the span of 2 days. This workshop/webinar is for someone with all levels of state and local tax experience. No advanced preparation is needed. Only employees of COST member and non-COST member companies are invited to attend.

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Newsletters & Media

Legislative Alert

ISSUE 21-31; July 27, 2021

DC Council Moves Forward With Budget Talks, Including New Unclaimed Property Law; Nebraska, Kansas Provide Guidance on Withholding Policies for Remote Workers

Cost Conscious

ISSUE 21-14; July 16, 2021

What’s Next for Remote Workers After New Hampshire v. Massachusetts? – With the U.S. Supreme Court’s denial of New Hampshire’s Motion for Leave to File a Bill of Complaint in New Hampshire v. Massachusetts, what do you think will happen next regarding the “convenience of the employer” rule, remote workers, and telework?

Twitter

Bloomberg TAX

Weekend Insights: Vacation, All I Ever Wanted

 

From the tax consequences of low-interest loans to sales tax, here's what our tax professionals are talking about this week.

Trump’s Tax Returns Can Be Released to Congress, DOJ Says (3)

 

The Justice Department directed the Treasury Department to hand over former President Donald Trump’s tax returns to Congress, a move that means six years of Trump’s personal and business financial information could become public.

Investment Value for Out-of-State LLCs Sets Tax, California Says

 

Two out-of-state limited liability companies with small shares in California real estate investments owe state tax because the value of their shares is large enough to be deemed as doing business in the state, the Office of Tax Appeals said.

Trade Groups Seek Quick Strike Down of Maryland’s Digital Ad Tax

 

A coalition of business and internet trade associations seeking to strike down Maryland’s tax on digital advertising called on a federal judge to grant summary judgment in their challenge.

Long Island Town’s Bond Rating Raised Three Rungs After Tax Hike

 

The Long Island town of Oyster Bay, New York, had its bond rating raised three levels by S&P Global Ratings because its finances improved after a “substantial” tax increase and cost cuts.

N.Y. Won’t Revisit Penalties for CPAs’ Failure to E-File Returns

 

New York’s Tax Appeals Tribunal denied an exception requested by two certified public accountants to reopen and reargue a case for failing to comply with an electronic tax return filing mandate.

States Seek Guidance on Digital Taxes from Multistate Tax Group

 

The Week in Wayfair: This week, states ask the Multistate Tax Commission to provide guidance on taxing digital goods and services, New Mexico reminds taxpayers of its new destination-sourcing method, and more states are dropping the transaction trigger in their remote vendor threshold.

Patients Aren’t Tenants, Tax is Owed on Rented Hospital Rooms

 

An obstetric practice isn't exempt from taxes on the rooms it rents from a hospital for its patients, a Florida appeals court found.

Priests’ Residence Qualifies for Religious Tax Exemption

 

A single-family house used by Catholic priests as a residence and public worship space qualifies for a property tax exemption, the New Jersey Tax court found.

TruGreen Denied Agricultural Sales Tax Break By Michigan Court

 

Despite buying fertilizer, insecticide and equipment that could be used in farming, TruGreen Limited Partnership and other Michigan lawn care companies can't qualify for the broad sales and use tax break available to agricultural producers, the Michigan Court of Appeals ruled Thursday.

Featured Resources

COST - Council on State Taxation

Amicus Briefs

Rockey and Linda Piazza and Paul Dennucci, as Assignees of Best Buy Stores, Inc. v. Glenn Hegar

On June 2, COST filed a joinder to an amicus brief of the Texas Retailers Association and the National Retail Federation filed in support of the taxpayers’ Motion for Reconsideration.

COST - Council on State Taxation

COST Studies, Articles & Reports

COST - Council on State Taxation

COST Comments & Testimony

Concerns with Unclaimed Property Provisions in Ohio H.B. 110 and H.B. 348

COST sent a letter to Ohio Representative Derek Merrin (R) to encourage him to modify the amendments Am. Sub. H.B. 110 made to R.C. 169.07, and also encourage him to consider certain amendments to H.B. 348 addressing unclaimed property.