Latest COST Conscious ISSUE 26-15; July 24, 2026 AI Tools for SALT Professionals – On July 14 & 16, COST hosted its AI Learning Series for SALT Professionals. This two-part webinar series was designed to help SALT professionals understand and confidently apply AI in their day-to-day responsibilities. We would like to gain a better understanding of how members are currently using artificial intelligence in their state and local tax functions and
Latest Legislative Alert ISSUE 26-28; July 29, 2026 COST Supports Proposed Massachusetts Rolling Stock Exemption Provisions; COST Encourages California to Offer Multiple Points of Use Exemption Certificates
Latest Practitioner Connection ISSUE 26-14; July 17, 2026 The States Are Coming for Prediction Markets: A New Frontier in Tax Policy – The rapid growth of prediction market platforms has triggered a wave of state-level tax and regulatory actions, escalating a jurisdictional battle with federal regulators and creating an unsettled landscape. States are taking divergent approaches, ranging from enforcement actions and quasi-prohibitive tax regimes in state