COST - Council on State Taxation Amicus Briefs International Business Machines Corporation and Combined Affiliates v. New York State Tax Appeals Tribunal
COST - Council on State Taxation COST Studies, Articles & Reports 2024 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2024.
COST - Council on State Taxation COST Comments & Testimony Letter to the Legislature in Opposition to Sales Tax Base Expansion to Business Inputs in Tax Reform Proposals COST sent letters to Louisiana House Speaker, Senate President, House Ways and Means and Senate Revenue and Fiscal Affairs committees to suggest that any sales tax base expansion in the upcoming extraordinary session be limited to business-to-consumer transactions and provide for a broad exemption for business-to-business transactions or business inputs. The letter also urges Louisiana to consider