News

ISSUE 25-23; November 21, 2025

Public Law 86-272 Interpretation – The Massachusetts Department of Revenue recently amended a regulation to clarify that certain online activities conducted through websites accessible in Massachusetts may fall outside the scope of protection provided by Public Law 86-272. How concerned is your organization about states narrowing the interpretation of P.L. 86-272 for internet-based activities?

ISSUE 25-43; November 26, 2025

Virginia Workgroups Release Final Reports Addressing NOLs, BPOL, Market-Sourcing; Alert Schedule for Remainder of 2025 – Happy Thanksgiving from the COST Staff!

ISSUE 25-24; November 28, 2025

The Council On State Taxation’s (COST) “Practitioner Connection” is a biweekly publication that provides a list of upcoming meetings, webcasts, and video conferences offered by COST Practitioner Connection members and excerpts of all articles posted in the last two weeks by practitioners on the COST website. To access the articles contained within this publication, please sign onto the COST websi