COST - Council on State Taxation

Amicus Briefs

Lowe’s Home Centers, LLC v. Washington Dept. of Revenue

On April 12, COST filed an amicus brief with the Washington Supreme Court urging them to overturn a lower court decision that denied a sales and B&O tax bad debt claim for private label credit card debt.

COST - Council on State Taxation

COST Studies, Articles & Reports

2018 State and Local Amnesty Programs

This report tracks state and local tax amnesty programs by state for 2018.

COST - Council on State Taxation

COST Comments & Testimony

COST’s Support of S.B. 2360/H.B. 3443 (Interest Rate Parity)

On April 23, COST submitted comments in support of Texas S.B. 2360 and H.B. 2360, which would achieve interest rate parity for assessments and refunds.