COST - Council on State Taxation

Amicus Briefs

Amazon Services, LLC v. South Carolina Department of Revenue

In this case, the Court of Appeals affirmed the Administrative Law Court’s conclusion that the South Carolina Department of Revenue was authorized to shift the sales tax collection obligation for third-party sales from third-party sellers to Amazon Services, LLC. This decision is contrary to the canons of statutory construction and ignores the actions of the South Carolina Legislature. South Carol

COST - Council on State Taxation

COST Studies, Articles & Reports

Is E-Invoicing Relevant In The US State Sales Tax Context?

This study, prepared by EY Quantitative Economics and Statistics Group (QUEST), explores the rise of e-invoicing in tax administration in dozens of value-added tax (VAT) systems around the world and analyzes e-invoicing from a U.S. state tax policy perspective. The study highlights key differences between VAT and U.S. state sales tax systems that make e-invoicing less relevant in the United States

COST - Council on State Taxation

COST Comments & Testimony

Comments to the Texas Comptroller re. Proposed Rule 3.330 – Taxation of Data Processing Services

On May 20, COST submitted the attached comments on Texas Draft Rule 3.330, which would expand the taxation of data processing services. We suggested that such a policy change would be better addressed by the legislature and not be retroactive.