Upcoming National Meeting 2024 Spring Conference / Audit Session This three and a half day conference will bring multistate tax professionals, with various levels of experience in state and local income/franchise taxes and sales/use taxes together in an environment that allows for extensive interaction and exchange of information as well as updates on key SALT issues and insights regarding state tax trends and opportunities. The program is targeted to all level
Legislative Alert ISSUE 24-13; March 26, 2024 Maryland Mandatory Worldwide Combined Reporting Bill Goes to Conference Committee; COST Joins Coalition Letter Urging Virginia Governor to Retain Exemption for Business Purchases in Budget
Cost Conscious ISSUE 24-06; March 22, 2024 Travel Approval Requirements – Business travel is making a steady comeback after the pandemic as organizations have resumed in-person meetings and events. As companies continue their post-Covid recovery, many are requiring a higher level of accountability and transparency as they manage their travel budgets and are revisiting their travel policies and travel approval processes. What does your comp
COST - Council on State Taxation Amicus Briefs Garcia, D. v. American Eagle Outfitters, Inc. COST’s brief in the Supreme Court of Pennsylvania Western District addresses whether a class action filed under Pennsylvania’s consumer protection laws for alleged overcollections of sales tax should be dismissed.
COST - Council on State Taxation COST Studies, Articles & Reports Mandatory Worldwide Combined Reporting: Elegant in Theory but Harmful in Implementation This paper documents the harmful and unnecessary implications surrounding state adoption of mandatory worldwide combined reporting (MWWCR), by Douglas L. Lindholm and Marilyn A. Wethekam of the Council On State Taxation (COST).
COST - Council on State Taxation COST Comments & Testimony Testimony in Opposition to S.B. 3176 – Relating to Tax Enforcement COST provided testimony in opposition to Hawaii S.B. 3176 that would require a taxpayer under a tax audit to produce all documents and evidence relevant to the determination of income or wages within 30 days after a written demand is mailed to the taxpayer by the Department of Taxation. If a taxpayer fails to do so, then the taxpayer is prohibited from introducing or relying on such documents or e