Upcoming National Meeting

2020 Sales Tax Conference & Audit Session

2 ½ day conference featuring presentations on the most recent transactional tax developments, initiatives and case law topics. The conference is targeted to sales and use tax professionals at all levels of experience. Includes breakouts that are specific in-depth discussions for maximum coverage of timely sales and use tax issues and transactional tax audit sessions.

books background

Newsletters & Media

Cost Conscious

ISSUE 20-04; February 21, 2020

Most Significant 2020 State Tax Issue: Gross Receipts Taxes – On the last COST Question of the Week, 22 percent of respondents stated that gross receipts taxes were shaping up to be the most significant state tax issue for their respective companies in 2020. New and novel gross receipts taxes have gained momentum across states and localities. Which potential new “misfit” gross receipts tax proposa

Twitter

Bloomberg TAX

Virginia Bills Allow Tax Agency to Probe Worker Classification

 

Virginia lawmakers want to stop employers from misclassifying as independent contractors workers who should more properly be classified as employees.

Newsom's Proposed Vape Tax 'Reasonable,' California Adviser Says

 

California Gov. Gavin Newsom's proposal to tax e-cigarettes based on their nicotine content is "reasonable" and is likely to raise tens of millions of dollars annually, the state legislature's fiscal and policy analyst said on Monday.

Buttigieg Calls for SALT Cap Removal Ahead of California Primary

 

Democratic presidential candidate Pete Buttigieg took on one of the most fraught tax issues in Democratic politics, proposing that the $10,000 cap on state and local tax deductions be lifted.

Illinois’s Pot Taxes ‘On Track To Surpass’ Budget Estimate

 

Recreational marijuana sales generated $7.3 million of direct tax revenue for Illinois in January, the first month of sales, the Illinois Department of Revenue said in an emailed statement.

Buttigieg Plan Would Scrap $10k Cap on SALT Deduction: LA Times

 

Pete Buttigieg releases tax proposal that would roll back Trump administration’s $10k cap on the state and local tax deductions for households earning up to $400k, L.A. Times reports.

IRS Appoints Official To Coordinate Crackdown on Tax Abuse

 

The Internal Revenue Service appointed Brendan O’Dell to coordinate the agency’s investigations into promoters of aggressive tax arrangements.

Supreme Court Won't Hear Arizona Challenge to California Tax (1)

 

The U.S. Supreme Court won't hear a dispute between Arizona and California over the constitutionality of a California tax on commercial activity.

Supreme Court Allows State Double Tax on Foreign Income (2)

 

The Supreme Court won't hear a constitutional challenge to Utah's tax on an individual's income that's both earned and taxed abroad.

EV Industry Fears Build as Congress Spars Over Tax Perk

 

Companies like Tesla Inc. and General Motors Co. that have relied on an electric vehicle tax credit to boost sales now face mounting uncertainty amid scrutiny of the perk and resistance to expanding it.

Ten-Mile Move, $25 Million in Tax Breaks: A Cleveland Story

 

Residents of Elyria brought an all-out blitz to keep Bendix Commercial Vehicle Systems LLC from leaving town, but in the end, abundant tax incentives, and easier access to Cleveland's young professionals, spoke louder.

Tax Notes

No Tax Break for Wyoming Municipality’s Child-Care Center

 

Wyoming Supreme Court justices have found no reason to reject a local board’s decision that a town-operated daycare facility is not eligible for a property tax break because it is not used principally for a governmental purpose.

Massachusetts Lawmaker Faces Prison Time for Tax Fraud, Embezzlement

 

Massachusetts Rep. David M. Nangle (D) faces years in prison and fines for embezzling campaign funds, defrauding a bank, and failing to report income to the IRS.

Florida Appeals Court Strikes Exemption’s Residency Requirement

 

A Florida statutory requirement for surviving spouses of veterans claiming a real property tax exemption violates the state constitution, according to an appellate court decision.

Tax Department Would Take Back Seat to Crime Victims Under Idaho Bill

 

An Idaho bill would give victims of financial crimes priority over the state tax commission to recover funds if the perpetrator files for bankruptcy.

COST Supports Bill to Decouple Kansas From Interest Limits, GILTI

 

The Council On State Taxation is backing a Kansas bill to create income tax modifications for global intangible low-taxed income, business interests, capital contributions, and FDIC premiums.

Bill Would Decouple Oregon Code From Federal Opportunity Zones

 

Legislation introduced in Oregon would decouple the state’s tax code from the federal Opportunity Zones program created by the Tax Cuts and Jobs Act.

Art Institute Qualifies for Pennsylvania Equitable Owner Exemption

 

A Pennsylvania appellate court has ruled that an art education institute is a purely public charity and is exempt from real estate tax on a property in which it is an equitable owner.

Pennsylvania Taxwriter's Priorities Include Combined Reporting, Severance Tax

 

Mandatory combined reporting, a natural gas severance tax, and tax credit reform in Pennsylvania are among Democratic Sen. John Blake's priorities for the 2020 legislative session.

COST Opposes Nebraska Digital Advertising Tax Bill

 

The Council On State Taxation is opposing a Nebraska bill that would apply sales and use tax to digital advertisements.

Louisiana Parish Requests Redo in Walmart Marketplace Suit

 

A Louisiana parish is asking the state supreme court to rehear its decision finding that Walmart.com USA LLC was not obligated to collect local sales tax on facilitated third-party sales.

Featured Resources

COST - Council on State Taxation

Amicus Briefs

COST - Council on State Taxation

COST Studies, Articles & Reports

2019 State and Local Amnesty Programs

This report tracks state and local tax amnesty programs by state for 2019.

COST - Council on State Taxation

COST Comments & Testimony

Testimony in Opposition to House Bill 1284 - Repeal of Sales Tax Exemption for Advertising Services

COST opposes the removal of the advertising services exemption in House Bill 1284 because expanding the sales tax to advertising services represents unsound tax policy and violates several core tax policy principles.