Latest COST Conscious ISSUE 26--01; January 9, 2026 SCOTUS and Florida v. California – In October 2025, Florida filed an original jurisdiction action asking the U.S. Supreme Court to strike down California’s “Special Rule” for apportioning corporate income, arguing it results in distorted apportionment and unconstitutional discrimination against out‑of‑state businesses. Do you believe the U.S. Supreme Court should or will take up Florida v. Califor
Latest Legislative Alert ISSUE 26-03; January 21, 2026 In Memoriam – Diann L. Smith, Former General Counsel at COST; COST Opposes Retroactive B&O Tax Expansion Overturning Washington Supreme Court Decision
Latest Practitioner Connection ISSUE 26-01; January 16, 2026 It is with profound sadness that we announce the passing of Diann Smith, former General Counsel with COST who was most recently a Counsel with McDermott Will & Schulte. Diann was a legendary figure in the state and local tax professional community, widely recognized for her exceptional contributions to the field, and recent recipient of the NYU School of Professional Studies Paul H. Frankel Outsta
