COST - Council on State Taxation

Amicus Briefs

Jefferson Parish v. Walmart.com

COST filed an amicus brief on the merits on June 20, 2019 stressing to the Louisiana Supreme Court that a marketplace facilitator does not meet the definition of a “dealer” under the State’s law, violates due process because adequate notice was not provided, and the Parish of Jefferson’s interpretation could result in retroactive imposition of a tax from the Louisiana Dep’t of Revenue and 62 other

COST - Council on State Taxation

COST Studies, Articles & Reports

2019 State and Local Amnesty Programs

This report tracks state and local tax amnesty programs by state for 2019.

COST - Council on State Taxation

COST Comments & Testimony

Letter to the Joint Revenue Committee in Opposition to House Bill 220 – Corporate Income Tax on Certain Retailers

COST testimony in opposition to H.B. 220, which COST argues is facially discriminatory because it imposes a corporate income tax solely on two industries: certain retailers and accommodation and food services providers that have 100 shareholders or more. If Wyoming were to adopt the tax contemplated in H.B. 220, it would be an outlier. Although states may limit their corporate income taxes to corp