COST - Council on State Taxation

Amicus Briefs

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