Upcoming National Meeting 2024 Spring Conference / Audit Session This three and a half day conference will bring multistate tax professionals, with various levels of experience in state and local income/franchise taxes and sales/use taxes together in an environment that allows for extensive interaction and exchange of information as well as updates on key SALT issues and insights regarding state tax trends and opportunities. The program is targeted to all level
Legislative Alert ISSUE 24-14; April 2, 2024 COST Opposes Tennessee Bill Amendment Requiring Corporate Tax Disclosure; California Introduces Digital Advertising Services Tax Bill
Cost Conscious ISSUE 24-07; April 5, 2024 Recent State and Local Tax Audit Trends – Earlier this year, we posed a question on the Members Forum asking if members had noticed a change in the volume of new state corporate tax audits being initiated in the past two years. That question continues to generate significant interest on the forum and the answers indicate that many COST members have noticed changes in the number and complexity of a
COST - Council on State Taxation Amicus Briefs Garcia, D. v. American Eagle Outfitters, Inc. COST’s brief in the Supreme Court of Pennsylvania Western District addresses whether a class action filed under Pennsylvania’s consumer protection laws for alleged overcollections of sales tax should be dismissed.
COST - Council on State Taxation COST Studies, Articles & Reports Mandatory Worldwide Combined Reporting: Elegant in Theory but Harmful in Implementation This paper documents the harmful and unnecessary implications surrounding state adoption of mandatory worldwide combined reporting (MWWCR), by Douglas L. Lindholm and Marilyn A. Wethekam of the Council On State Taxation (COST).
COST - Council on State Taxation COST Comments & Testimony Letter to the Speaker in Opposition to the Proposed Advertising Services Tax Act in L.B. 388 COST shared comments with the Speaker of the Nebraska Legislature in opposition to the proposed Advertising Services Tax Act in L.B. 388 because this tax would be a gross receipts tax imposed on business inputs, and on activities that are already taxed by Nebraska under its corporate income tax regime.