Impact of COVID-19 on COST 2023 Meetings – COST continues to closely monitor the COVID-19 infection and will continue to prioritize the health and safety of attendees at COST meetings following guidance from relevant government bodies and public health experts. We have phased back into in-person meetings. We firmly believe that key SALT community connections, sharing of knowledge, and lasting professional relationships are best created through shared experiences at in-person meetings, not by virtual calls. Please see the Calendar of Events for the latest information on any COST meeting. If you have any questions, please contact Doug Lindholm or Chuck Drury. COVID-19 Safety Protocols at COST Meetings – All in-person attendees at COST meetings will be required to comply with current state, local, and meeting venue COVID-19 safety protocols. COST will provide COVID-19 mitigation protocols in advance of the meeting, which may require unvaccinated attendees to wear a facemask while not eating, drinking, or social distancing, and/or a recommendation to wear a facemask for vaccinated attendees unless eating, drinking, or social distancing. Thank you for your understanding as we deal with the ever-changing COVID world. COVID-19 Refund/Credit Policy for COST Meetings – COST will refund 100% of registration fees for registered attendees unable to attend a COST meeting in 2023 due to company COVID-19 travel restrictions in place at the time of the meeting. In addition, COST will issue an appropriate refund or credit for attendees unable to attend all or part of a COST meeting due to illness. COST will also allow substitute attendees if a registered attendee is unable to attend due to COVID-19 related issues. COST 2023 National and Regional State Tax Meetings – COST will convene in 2023 as many in-person national and regional meetings as feasible. If in-person meetings are not possible, COST will continue to hold webinars that will cover all type of state taxes and regions of the country. See Calendar of Events for the list of meetings. Registration is now open for the 2023 national and regional education programs.