COST - Council on State Taxation Amicus Briefs Amazon Services LLC v. Department of Revenue On November 19 COST filed a motion for leave to file an amicus brief at the South Carolina Supreme Court in support of Amazon Services LLC. Amazon Services LLC v. Department of Revenue. The Court of Appeals held that the Amazon. Services was in the business of selling tangible personal property and thus responsible for collecting and remitting sales tax on third-party sales made from the Amazon m
COST - Council on State Taxation COST Studies, Articles & Reports 2025 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2025.
COST - Council on State Taxation COST Comments & Testimony COST’s Letter to the Governor – Veto Request for S.B. 1113 – ITFA Violation and Internal Consistency COST’s letter to Alaska Governor Dunleavy requesting his veto of S.B. 113, which for corporate income tax purposes adopts market-based sourcing and requires highly digitized businesses to apportion income using a single sales factor apportionment formula. COST’s veto request is grounded in the fact that the legislation singles out one specific industry for apportionment and likely violates the fed
