Latest COST Conscious

ISSUE 26-22; October 30, 2026

Will Illinois’s Digital Advertising Tax Survive Judicial Scrutiny? Illinois's targeted advertising services tax is already facing multiple legal challenges, including claims under the Internet Tax Freedom Act, the Commerce Clause, the Due Process Clause, and the First Amendment. Based on the issues raised in the pending litigation, which challenge do you believe poses the greatest threat to the ta

Latest Legislative Alert

ISSUE 26-39; November 4, 2026

COST Coalition Letter Raises Technical Concerns with Draft Proposed Illinois Digital Asset Tax Regulations; COST Submits Comments on DC Council Revenue Proposals for Fiscal Year 2028 Budget

Latest Practitioner Connection

ISSUE 26-22; November 5, 2026

Financial Services State and Local Tax Newsletter: Tracking the Significant Changes in State Taxes for Financial Services (November 2026, Vol. 41) – With the fall tax compliance season largely behind us, attention is shifting toward year-end discussions and planning for 2027. This is a good time to step back from filing deadlines and consider how the tax landscape has changed over the past few mon