COST - Council on State Taxation Amicus Briefs Lowe's Home Centers, LLC v. Washington Dept. of Revenue COST filed an amicus brief with the Washington Supreme Court urging the Court to review a case addressing the State's sales tax bad-debt deduction where the seller, unlike in similar cases in other states, qualified for a federal bad-debt deduction pursuant to IRC § 166.
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 Letter Opposing DC B22-0654 (RUUPA Bill) COST Opposes adoption of DC RUUPA Bill. Encourages adoption of ABA Draft Model Unclaimed Property Act.
