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Newsletters & Media

Cost Conscious

ISSUE 26-22; October 30, 2026

Will Illinois’s Digital Advertising Tax Survive Judicial Scrutiny? Illinois's targeted advertising services tax is already facing multiple legal challenges, including claims under the Internet Tax Freedom Act, the Commerce Clause, the Due Process Clause, and the First Amendment. Based on the issues raised in the pending litigation, which challenge do you believe poses the greatest threat to the ta

Featured Resources

COST - Council on State Taxation

Amicus Briefs

Microsoft Corporation v. Oregon Department of Revenue

The Microsoft v. Oregon DOR case raises the issue of fair apportionment. Specifically, whether the apportionment formula must be adjusted to reflect the foreign source income that was included in the tax base.

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

Joint Letter re. Proposed Rules Implementing the Digital Asset Tax Act

On October 30, 2026, COST signed onto a joint letter with the Taxpayers’ Federation of Illinois and the Illinois Bankers Association, submitted to the Illinois Department of Revenue in response to its proposed rules implementing the Illinois Digital Asset Tax Act.