COST - Council on State Taxation

Amicus Briefs

Hologic Inc. and Subsidiaries v. New Hampshire Department of Revenue Administration

COST filed an amicus brief in Hologic Inc. and Subsidiaries in which COST urged the New Hampshire Supreme Court to affirm the Merrimack County Superior Court’s decision holding that the State’s statutes that treats a unitary business group as a “single business organization” allows Hologic to use capital losses generated by one member of its combined group to offset the capital gains of another m

COST - Council on State Taxation

COST Studies, Articles & Reports

2025 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2025.

COST - Council on State Taxation

COST Comments & Testimony

Comments in Opposition to Consumer Data Tax – S. 4908

COST submitted a comment letter in opposition to New Jersey S. 4908, which would create a new monthly excise tax imposed on the collection of consumer data by commercial data collectors.