COST - Council on State Taxation

Amicus Briefs

Pacific Bell Telephone Company et al. v. County of Napa, et al.

COST has filed an amicus letter in Pacific Bell Telephone Company et al. v. County of Napa, et al., urging the California Supreme Court to grant review and provide clear guidance on the California constitutional provisions governing the assessment and taxation of utility property.

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

Letter to the Governor – Veto Request for Tax Haven Blacklist and Repeal of Vendor Compensation, H.B. 1002, H.B. 1005

COST sent a letter to Governor Jared Polis of Colorado urging him to veto two bills passed by the Legislature during special session: H.B. 1002, that would expand Colorado’s current tax haven “blacklist” to include five more jurisdictions, and H.B. 1005, that would eliminate the State’s sales tax collection allowance designed to partially reimburse sellers for costs incurred to act as the State’s