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

COST - Council on State Taxation

COST Comments & Testimony

Comments on Delaware S.B. 104 - Unclaimed Property

On June 9, 2021, COST submitted comments to the House Economic Development/Banking/Insurance & Commerce Committee in opposition to Delaware S.B. 104, which would further delegate Delaware’s powers to contract/contingent-fee auditors. COST instead urged the committee to study the current litigation over third party audit tactics and take steps to discourage, not encourage, the conduct that a federa