Latest COST Conscious

ISSUE 25-24; December 5, 2025

Deficits and Decisions: Predicting State Tax Responses – This week at the Associated Taxpayers of Idaho’s 79th Annual Conference, the topics were budgets in the face of OBBBA and the economic outlook. As legislatures examine their budgets for the upcoming legislative sessions, if your home state is predicting a significant budget deficit, outside of spending cuts, which of the following state tax

Latest Practitioner Connection

ISSUE 25-25; December 12, 2025

Multistate: Tax Administrators Issue Guidance on Rounding in Wake of Penny Shortages – The United States Mint produced the last penny on November 12, 2025. As reported by several national news outlets, some retailers are experiencing a shortage of pennies and are struggling to develop acceptable policies for handling cash transactions and sales tax matters when neither the customer nor the retaile