Latest COST Conscious ISSUE 26-11; May 29, 2026 Concerns with State Tax Swap Proposals – State tax “swap” proposals—such as shifting reliance from corporate or individual income taxes to consumption-based taxes—or otherwise restructuring existing tax bases—can have significant implications for multistate businesses. These proposals often raise important considerations related to revenue stability, competitiveness, administrative complexity, and
Latest Legislative Alert ISSUE 26-23; June 3, 2026 COST Supports Ohio Tax Appeal Process Legislation, With Suggested Amendments; California Releases Draft Language on New Sales Tax on Prewritten Software Proposed in May Budget Revision
Latest Practitioner Connection ISSUE 26-10; May 22, 2026 SALT Shaker Podcast: Federal Preemption Primer: The Supremacy Clause and State Tax Limits – In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor introduce federal preemption and how the Supremacy Clause limits state taxing authority. When federal and state laws conflict, federal law controls, requiring state law to give way. Jeremy Gove and Chelsea Marmor, Eversheds
