Latest COST Conscious

ISSUE 26-07; April 3, 2026

Procurement Related Sales Tax Practices – In our latest series on best practices, we are surveying members on the various practices for the inclusion of sales tax within the procure-to-pay process. For our second question, how does your company typically account for U.S. sales and use tax within the procure‑to‑pay process?

Latest Legislative Alert

ISSUE 26-16; APril 15, 2026

COST Opposes Vermont Legislation Eliminating IRC Sec. 250 Deduction; COST Opposes Tennessee Legislation Imposing Sales Tax on Money Transmissions

Latest Practitioner Connection

ISSUE 26-07; April 10, 2026

Bi-Coastal Nexus Decisions Target Amazon – Two recent nexus decisions―one from each coast―underscore how states continue to scrutinize nexus in the context of online retailers. One case involves sales and use tax, while the other addresses corporate franchise tax (Amazon Services, LLC. v. South Carolina Department of Revenue, and In the Matter of the Appeal of Fishbone Apparel, Inc. OTA Case No. 2