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
Legislative Alert ISSUE 26-28; July 29, 2026 COST Supports Proposed Massachusetts Rolling Stock Exemption Provisions; COST Encourages California to Offer Multiple Points of Use Exemption Certificates
Cost Conscious ISSUE 26-15; July 24, 2026 AI Tools for SALT Professionals – On July 14 & 16, COST hosted its AI Learning Series for SALT Professionals. This two-part webinar series was designed to help SALT professionals understand and confidently apply AI in their day-to-day responsibilities. We would like to gain a better understanding of how members are currently using artificial intelligence in their state and local tax functions and
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 Coalition Letter in Opposition to Creating 162(m) Outlier in AB 2222 COST joined a CalTax led coalition filing a letter opposing CA AB 2222. The letter recommends the California legislature maintain pre-2025 162(m) conformity, which currently imposes a $1 million limit on the deductibility of compensation paid to the top five covered executives. The bill proposes post-2025 conformity for 162(m), which expands the limit to the top ten covered executives, making it a
