Latest COST Conscious

ISSUE 26-18; September 4, 2026

Trust in AI Output and Verification Practices – As AI use expands across SALT-related activities, we would like to better understand how our members evaluate and use AI-generated information. When AI is used for SALT-related work, how are AI-generated outputs typically handled within your organization? (Select the one response that best reflects current practice.)

Latest Legislative Alert

ISSUE 26-32; September 9, 2026

Federal Bills on Penny Rounding and Mobile Workforce Introduced; COST Vice President/General Counsel Karl Frieden to Retire at the End of 2026

Latest Practitioner Connection

ISSUE 26-17; August 28, 2026

Matson’s Musings: Why Me? State Audit Selection – State tax audits are not just compliance exercises; they are the point at which a state’s stated audit purpose, the auditor’s actual focus, and the taxpayer’s practical obligations meet. Every state’s audit process is aimed, ultimately, at determining whether a taxpayer reported and paid the correct amount of tax. States describe that purpose in di