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
Legislative Alert ISSUE 26-23; June 3, 2026 COST Supports Ohio Tax Appeal Process Legislation, With Suggested Amendments; California Releases Draft Language on New Sales Tax on Prewritten Software Proposed in May Budget Revision
Cost Conscious ISSUE 26-12; June 12, 2026 Washington State Margins Tax Proposal – Member Feedback – Washington State Representative April Berg (D) circulated draft legislation that would replace Washington’s B&O tax with a Texas-style margins tax, phased in over five years beginning in 2028. The proposal would apply to all entity types with substantial nexus under current standards and would introduce mandatory unitary combined reporting.
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 Comments Re: Amendments to 86 Ill. Adm. Code 100.2430. COST submitted comments to the Illinois Department of Revenue on draft regulations 86 IL Admn.100.2430 addressing the deduction for interest and intangible expenses related to cross-border transactions.
