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COST's advocacy is governed by a broad set of public policy objectives. When advocating on any issues, COST first looks to its official policy statements, which are approved by the Board of Directors. Members interested in participating in the development of COST's policy statements are encouraged to join the Policy Committee, the body that drafts policy statements in conjunction with COST staff for Board consideration. Please contact Todd Lard for more information.
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COST Public Policy Objectives
COST Policy Position Guidelines
Confidentiality of Taxpayer Information
Consequences of Significant Tax Law Changes on Financial Reporting
Fair, Efficient, and Customer-Focused Tax Administration
Fair and Equitable Property Tax Systems
Financial Accounting for State and Local Taxes
Government Utilization of Contingent Fee Arrangements in Tax Audits and Appeals
Gross Receipts Taxes
Independent Tax Appeals Tribunals
Jurisdiction to Impose Business Activity Tax - Constitutional
Listed/Reportable Transactions and Other Disclosures
Mandatory Unitary Combined Reporting
Related Company Expense Disallowance
Remedies for Unconstitutional or Otherwise Judicially Invalidated Taxes
Retroactive Tax Legislation
Sales Taxation of Business Inputs
Simplification of the Sales, Use or Similar Transaction Tax System