Upcoming National Meeting

Unclaimed Property Webinar

This live webinar is open to industry tax professionals nationwide with interest in unclaimed property. All are encouraged to join. CLE/CPE credit available.

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Newsletters & Media

Cost Conscious

ISSUE 25-23; November 21, 2025

Public Law 86-272 Interpretation – The Massachusetts Department of Revenue recently amended a regulation to clarify that certain online activities conducted through websites accessible in Massachusetts may fall outside the scope of protection provided by Public Law 86-272. How concerned is your organization about states narrowing the interpretation of P.L. 86-272 for internet-based activities?

Featured Resources

COST - Council on State Taxation

Amicus Briefs

Hologic Inc. and Subsidiaries v. New Hampshire Department of Revenue Administration

COST filed an amicus brief in Hologic Inc. and Subsidiaries in which COST urged the New Hampshire Supreme Court to affirm the Merrimack County Superior Court’s decision holding that the State’s statutes that treats a unitary business group as a “single business organization” allows Hologic to use capital losses generated by one member of its combined group to offset the capital gains of another m

COST - Council on State Taxation

COST Studies, Articles & Reports

2025 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2025.

COST - Council on State Taxation

COST Comments & Testimony

Comments in Opposition to Consumer Data Tax – S. 4908

COST submitted a comment letter in opposition to New Jersey S. 4908, which would create a new monthly excise tax imposed on the collection of consumer data by commercial data collectors.