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

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.

Florida’s $1 Trillion Prosperity Obscures Pitfalls for DeSantis

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.

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.

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.

IRS to Clarify Monetization of Energy Credits for Mixed Partnerships

June 08, 2023

The IRS will provide clarity on how mixed partnerships will be able to monetize the clean energy credits included in the Inflation Reduction Act, an agency official said Wednesday.

House Republicans Object to German IP Tax in Letter to Yellen

June 08, 2023

House Republicans are urging Treasury Secretary Janet Yellen to "protect US taxpayers" against Germany's century-old tax on intellectual property income that's been a headache for companies.

Key Minnesota Lawmaker on Tackling Corporate Taxes (Podcast)

June 08, 2023

Minnesota lawmakers just finished a historic legislative session that achieved something rarely seen in the state tax arena—a budget featuring both the biggest tax cut and the biggest tax hike in state history.

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.