Latest COST Conscious

ISSUE 26-15; July 24, 2026

AI Tools for SALT Professionals – On July 14 & 16, COST hosted its AI Learning Series for SALT Professionals. This two-part webinar series was designed to help SALT professionals understand and confidently apply AI in their day-to-day responsibilities. We would like to gain a better understanding of how members are currently using artificial intelligence in their state and local tax functions and

Latest Legislative Alert

ISSUE 26-28; July 29, 2026

COST Supports Proposed Massachusetts Rolling Stock Exemption Provisions; COST Encourages California to Offer Multiple Points of Use Exemption Certificates

Latest Practitioner Connection

ISSUE 26-15; July 31, 2026

Matson’s Musings: A Matter of Interest – The word “interest” is a hard working one in the English language. As a noun, there will typically be from six to ten definitional entries in a dictionary. The meaning I’m focused on here is financial: interest is the cost of using someone else’s money, usually stated as a percentage of the amount borrowed or owed over time. In state tax administration, tha