COST - Council on State Taxation Amicus Briefs Garcia, D. v. American Eagle Outfitters, Inc. COST’s brief in the Supreme Court of Pennsylvania Western District addresses whether a class action filed under Pennsylvania’s consumer protection laws for alleged overcollections of sales tax should be dismissed.
COST - Council on State Taxation COST Studies, Articles & Reports Mandatory Worldwide Combined Reporting: Elegant in Theory but Harmful in Implementation This paper documents the harmful and unnecessary implications surrounding state adoption of mandatory worldwide combined reporting (MWWCR), by Douglas L. Lindholm and Marilyn A. Wethekam of the Council On State Taxation (COST).
COST - Council on State Taxation COST Comments & Testimony Letter to the Speaker in Opposition to the Proposed Advertising Services Tax Act in L.B. 388 COST shared comments with the Speaker of the Nebraska Legislature in opposition to the proposed Advertising Services Tax Act in L.B. 388 because this tax would be a gross receipts tax imposed on business inputs, and on activities that are already taxed by Nebraska under its corporate income tax regime.
