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Newsletters & Media

Cost Conscious

ISSUE 26-23; November 13, 2026

Help Shape COST's Upcoming Unclaimed Property Webinar – Unclaimed property compliance continues to present significant challenges for multistate businesses as states expand enforcement efforts, refine audit practices, and update reporting requirements. From audit defense and estimation methodologies to voluntary disclosure agreements and transaction due diligence, tax and compliance professionals

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.