COST - Council on State Taxation

Amicus Briefs

Rockey and Linda Piazza and Paul Dennucci, as Assignees of Best Buy Stores, Inc. v. Glenn Hegar

On June 2, COST filed a joinder to an amicus brief of the Texas Retailers Association and the National Retail Federation filed in support of the taxpayers’ Motion for Reconsideration.

COST - Council on State Taxation

COST Studies, Articles & Reports

Convergence and Divergence of Global and U.S. Tax Policies (Tax Notes State, Volume 101, p. 937-976)

In this article, COST’s Karl Frieden and EY’s Barbara Angus describe the unprecedented convergence of international, federal, and state tax policies represented by the OECD/G-20 pillar 1 and 2 proposals; the importance of approaching U.S. tax policy from the perspective of aggregate federal and state tax impacts; and the potential risk of divergence between U.S. and global income tax rules that co

COST - Council on State Taxation

COST Comments & Testimony

Testimony in Support of S.B. 1920 - Estimated Prepayment of Sales Tax

COST does not advocate for the advanced payment of sales tax but supports Massachusetts S.B. 1920 because it would provide a safe-harbor calculation methodology for sellers required to remit an advanced payment of sales tax, and represents a much less burdensome calculation.