Upcoming National Meeting 52nd Annual Meeting COST’s Annual Meeting is COST’s largest meeting each year. Attendees attend presentations the most pressing issues in all State Tax areas, as well as the highly regarded COST Audit Sessions and Chamber of Commerce Roundtables. Topics have not yet been determined but will be listed here once they’ve been selected.
Legislative Alert ISSUE 21-41; October 12, 2021 Update on Streamlined Sales Tax Governing Board Annual Meeting; COST Requests Withdrawal of Proposed Mississippi Rule Amendments Addressing Taxation of Cloud Computing
Cost Conscious ISSUE 21-20; October 8, 2021 Tax Department and State and Local Tax Function Benchmarking Part I – The structure, function, priorities, and collaboration requirements of tax departments continue to evolve. The structure of a corporate tax department can be particularly impactful to the SALT function because many aspects of a business influence SALT. Which of the following best describes the structure of your global corporate
COST - Council on State Taxation Amicus Briefs Rockey and Linda Piazza and Paul Dennucci, as Assignees of Best Buy Stores, Inc. v. Glenn Hegar On June 2, COST filed a joinder to an amicus brief of the Texas Retailers Association and the National Retail Federation filed in support of the taxpayers’ Motion for Reconsideration.
COST - Council on State Taxation COST Studies, Articles & Reports Convergence and Divergence of Global and U.S. Tax Policies (Tax Notes State, Volume 101, p. 937-976) In this article, COST’s Karl Frieden and EY’s Barbara Angus describe the unprecedented convergence of international, federal, and state tax policies represented by the OECD/G-20 pillar 1 and 2 proposals; the importance of approaching U.S. tax policy from the perspective of aggregate federal and state tax impacts; and the potential risk of divergence between U.S. and global income tax rules that co
COST - Council on State Taxation COST Comments & Testimony Testimony in Support of S.B. 1920 - Estimated Prepayment of Sales Tax COST does not advocate for the advanced payment of sales tax but supports Massachusetts S.B. 1920 because it would provide a safe-harbor calculation methodology for sellers required to remit an advanced payment of sales tax, and represents a much less burdensome calculation.
