COST - Council on State Taxation Amicus Briefs Amazon Services LLC v. Department of Revenue On November 19 COST filed a motion for leave to file an amicus brief at the South Carolina Supreme Court in support of Amazon Services LLC. Amazon Services LLC v. Department of Revenue. The Court of Appeals held that the Amazon. Services was in the business of selling tangible personal property and thus responsible for collecting and remitting sales tax on third-party sales made from the Amazon m
COST - Council on State Taxation COST Comments & Testimony Letter to Encourage Introduction of COST’s Model Language to Address Taxation of Nonresident Employees COST sent a letter to the Chairs of the Ohio House and Senate Ways and Means Committees, encouraging them to consider the introduction of the COST model language that provides a 30-day safe harbor before nonresident traveling workers are subject to personal income tax filing and their employers to corresponding withholding obligations, either as a stand alone bill or in Ohio’s budget bill.
