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.