State Tax Resources

On November 19 COST filed a motion for leave to file an amicus brief at the South Carolina Supreme Court in support of Amazon Services LLC. Amazon Services LLC v. Department of Revenue. The Court of Appeals held that the Amazon. Services was in the business of selling tangible personal property and thus responsible for collecting and remitting sales tax on third-party sales made from the Amazon m

COST submitted testimony in opposition to S.B. 5814 in Washington that proposes the extension of retails sales tax to include certain services that are largely purchased by businesses including digital advertising.