COST - Council on State Taxation

Amicus Briefs

Olympic and Georgia Partners, LLC v County of Los Angeles

COST filed an amicus brief in a California property tax case addressing the exclusion of certain intangible values in a hotel’s valuation that is pending before the Supreme Court of California. COST’s brief addresses a cost reimbursement provided by the City of Los Angeles and why that income should be excluded as an intangible value when capitalizing the income stream of the property. Issues with

COST - Council on State Taxation

COST Studies, Articles & Reports

COST Scorecard: The Best and Worst of State Tax Administration (2023)

The Council On State Taxation (COST) is pleased to release its 2023 Scorecard on state tax appeals processes and administrative practices. This eighth Administrative Scorecard continues to apply objective criteria to evaluate independence in tax appeals systems and key procedural elements that impact taxpayers’ perceptions of fairness and efficiency.

COST - Council on State Taxation

COST Comments & Testimony

Letter in Opposition to Vermont's Efforts to Impose Mandatory Worldwide Combined Reporting

COST submitted this letter to the Vermont Committee on Ways and Means expressing COST’s opposition to the committee’s efforts to repeal the “water’s-edge” provision in Vermont’s corporate income tax statute and impose a mandatory worldwide unitary combined reporting tax scheme on Vermont’s corporate taxpayers.