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 24-17; April 23, 2024 COST Opposes Base Erosion Study and Tax Disclosure in Minnesota; COST Opposes New California Digital 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 Testimony In Opposition to A.B. 2829 – Digital Advertising Services Tax (Assembly Revenue & Taxation Committee) COST opposes California A.B. 2829, legislation based on Maryland’s digital ad tax, which will create a new, controversial, and untested gross receipts tax on revenues derived from digital advertising services in California, activities that are already sufficiently taxes under California’s income tax regime.