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

COST - Council on State Taxation

COST Comments & Testimony

Letter to Governor Requesting Veto of S.B. 5814 – Taxation of Business Inputs

COST sent a letter to Governor Ferguson of Washington urging his veto of Senate Bill 5814, which would extend the Retail Sales Tax to select services that are mostly, if not exclusively, purchased by businesses.