COST Membership

COST Staff

Meet the COST staff and find out what they can do for you!

COST Calendar

Use our COST Calendar to find events in your area!

gross receipts tax study

This study is jointly released with the Tax Foundation setting forth the case against gross receipts taxes on business.  The study was written by Indiana University Professor John Mikesell, one of the country's leading public finance economists.

Click here to access the full study .