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 26-21; May 20, 2026 California Governor Seeks to Expand Sales Tax on Prewritten Software in May Revision Budget
Cost Conscious ISSUE 26-09; May 1, 2026 Washington State’s Business Tax Structure – Recent developments in Washington—including the Washington Supreme Court’s 2023 decision upholding the state’s capital gains excise tax and the Legislature’s enactment of a new tax on high-income individuals—have renewed discussion regarding the long-term structure of the state’s business tax system. In particular, policymakers and stakeholders continue
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 Certain Revenue Raisers in Governor's Budget COST joined CalTax in opposing a number of revenue raising proposals included in Governor Newsom’s 2026 May Budget Revision. The proposals include the taxation of downloaded software and the capping of business credits.
