COST - Council on State Taxation

Amicus Briefs

City & County of San Francisco v. All Persons Interested in the Matter of Proposition C

COST filed an amicus brief in support of the Appellants (the California Business Properties Association, Howard Jarvis Taxpayers Association and California Business Roundtable) in the City & County of San Francisco v. All Persons Interested in the Matter of Proposition C. In July 2019, the trail court granted the City and County’s motion to validate Proposition C, which asked voters to impose an a

COST - Council on State Taxation

COST Studies, Articles & Reports

The Illusory Benefits of an Accelerated Sales Tax Remittance System

This is the second of two studies commissioned by STRI that examine the costs and benefits of the so-called “Accelerated Sales Tax Remittance” (ASTR) system.

COST - Council on State Taxation

COST Comments & Testimony

Testimony in Opposition to Senate Bill 972 – Corporate Tax Disclosure

COST opposes California legislation which proposes to require the Franchise Tax Board to annually disclose a list containing confidential taxpayer information.