Upcoming National Meeting

2026 SALT Basics School

This School is ideal for students who have 0 – 3 years of SALT experience in the tax profession. The School will provide a comprehensive basic SALT education forum via three basic tracks for the SALT professional: 1) a SALT concepts track, covering income tax and sales tax theory and concepts; 2) a sales tax track, covering sales tax concepts and compliance; and 3) an income tax track, covering in

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Newsletters & Media

Cost Conscious

ISSUE 26-08; April 17, 2026

Procurement-Related Sales Tax Practices – In our latest series on best practices, we are surveying members on various methods for including sales tax within the procure-to-pay process. Last week’s question on this topic sparked some conversations with members, prompting us to step back and better understand the different approaches to managing use tax. In your organization, which team is primarily

Featured Resources

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

Testimony in Support of a 90-Day Appeal Period, S.B. 196

COST submitted testimony to Louisiana House Ways and Means Committee in support of S.B. 196, which will provide a 90-day period for taxpayers to appeal an assessment or the denial of a refund request.