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.