State Tax Resources

Amicus filed in support of a Petition for Certiorari The case concerns an adverse decision by the Oregon Supreme Court that upheld the disparate treatment of Oregon businesses subject to central assessment for property tax purposes. Centrally assessed businesses are required to include intangible property in the property tax base. By contrast locally assessed business exclude intangible property

The Council On State Taxation (COST) and the State Tax Research Institute (STRI) are pleased to announce the release of our 23rd annual study of state and local business taxes. The report, “Total State and Local Business Taxes: State-by-State Estimates for Fiscal Year 2024,” prepared by Ernst & Young LLP, shows all state and local business taxes paid in each of the 50 states and the District of Co

On February 19th, COST submitted written comments on HB 4178 to the Oregon House Committee on Rules, recommending amendments to the penny rounding requirements to include all cash transactions in all locations and after taxes and fees were calculated. COST also requested that public notice of rounding on cash transactions be removed from HB 4178. While COST takes the position that rounding on cash