Upcoming National Meeting

SALT Year-End Ethics Webinar

The SALT Year-End Ethics Webinar will explore the ethical challenges faced by state tax professionals in an evolving regulatory landscape, emphasizing integrity, transparency, and responsible advocacy. Through real-world case studies and interactive discussion, attendees will examine ethical dilemmas in audit practices, nexus determinations, and tax incentive negotiations.

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Newsletters & Media

Cost Conscious

ISSUE 25-24; December 5, 2025

Deficits and Decisions: Predicting State Tax Responses – This week at the Associated Taxpayers of Idaho’s 79th Annual Conference, the topics were budgets in the face of OBBBA and the economic outlook. As legislatures examine their budgets for the upcoming legislative sessions, if your home state is predicting a significant budget deficit, outside of spending cuts, which of the following state tax

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

Coalition Letter in Opposition to Consumer Data Tax – S. 4908

COST joined a coalition letter in opposition to New Jersey S. 4908, that would impose a monthly excise tax on the collection of consumer data by commercial entities.