cost amicus briefs


One of COST's long-standing roles is to file court briefs in support of its members and issues relevant to its members in state and local tax cases.  The decision to support an issue is discussed by the COST Lawyers Coordinating Subcommittee and is voted on by the COST Board of Directors.  COST Staff typically draft the briefs.  The factors supporting a decision to file an amicus brief include whether the issue is of general importance to COST's membership, whether COST can add a unique perspective not otherwise available to the court, and whether the case has reached the highest state court or the U.S. Supreme Court.  To view the complete criteria, please click here.  Please contact Doug Lindholm for more information.



Date StateTitle
12/23/2016U.S. Supreme CourtMI Taxpayers v. MI Treasury
11/02/2016CaliforniaCalifornia Cannabis Coalition v. City of Upland
10/11/2016U.S. Supreme CourtDot Foods v WA DOR
10/03/2016U.S. Supreme CourtDMA v. Brohl(2)
06/30/2016U.S. Supreme CourtGillette Co. v. Franchise Tax Board
06/24/2016PennsylvaniaNextel v. Pennsylvania
03/30/2016OregonHealth Net v. Oregon
03/28/2016WashingtonWashington v. Avnet
02/17/2016MichiganIBM v. MI(2)
02/02/2016TexasLetter in Graphic Packaging v. TX
12/17/2015MississippiMS DOR v. AT&T
12/09/2015LouisianaBridges v. NISCO
11/19/2015OhioMason Companies, Inc. vs. Joseph W. Testa, Tax Commissioner of Ohio
11/19/2015OhioNewegg, Inc. vs. Joseph W. Testa, Tax Commissioner of Ohio
11/19/2015OhioCrutchfield Corp. vs. Joseph W. Testa, Tax Commissioner of Ohio,
10/12/2015MinnesotaKimberly Clark v. MN Commissioner of Revenue
10/06/2015WashingtonWashington DOR v. Avnet, Inc.
10/02/2015CaliforniaNorth Ardmore v. LA County
09/01/2015LouisianaLouisiana DOR v. NISCO