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 26-18; April 29, 2026 COST Opposes Repeal of California’s Water’s-Edge Election; COST Opposes the Defunding and Elimination of the Illinois Independent Tax Tribunal
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
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 Oppostion to MO H.B. 2243 COST’s testimony submitted today opposing Missouri H.B. 2243, which would apply local sales/use tax to a broad range of business inputs while retaining state-level exemptions. In brief, the testimony highlights that the bill would expand tax pyramiding, create non-uniform state and local tax bases, increase compliance burdens, and undermine Missouri’s economic competitiveness and tax neutrality.
