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 24-16; April 16, 2024 COST Supports Centralized Accommodations Tax Administration in Alabama; COST Opposes Nebraska Advertising Services Tax Legislation
Cost Conscious ISSUE 24-08; April 19, 2024 State Corporate Income Tax Filing Methods (Part 1) – In recent years, many states have either changed or considered changing their default corporate tax filing. New Jersey adopted water’s-edge combined reporting in 2019 only to come back in 2023 with a proposal to allow the Director of Tax to “decombine” taxpayers. Maine, New Hampshire, and Vermont have studied the implementation of mandatory worl
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 with Concerns Regarding Proposed Limited Threshold for Taxation of Nonresident Employees in L.B. 1023 COST submitted a letter to Speaker Arch of Nebraska regarding certain provisions in L.B. 1023 that propose a limited 7-day conference and training threshold with a $5,000 wage cap for taxation of nonresident employees. COST’s letter encourages the Legislature to instead adopt COST’s Model language with a 30-day threshold.