COST - Council on State Taxation

Amicus Briefs

Rent-A-Center West, Inc., v. South Carolina Department of Revenue

Amicus brief filed to inform the South Carolina Supreme Court it did not need to review this alternative apportionment case.

COST - Council on State Taxation

COST Studies, Articles & Reports

2018 State and Local Amnesty Programs

This report tracks state and local tax amnesty programs by state for 2018.

COST - Council on State Taxation

COST Comments & Testimony

Comments re. MD SB 81 in Support of MD Using Streamlines Sales Tax Compliant Definition

On January 18, 2018, COST sent the Maryland Senate Budget & Taxation Committee a letter explaining while COST does not take a position on a state exempting feminine hygiene products form its sales/use tax in S.B. 81, COST supports Maryland using language that is compliant with the Streamlined Sales and Use Tax Agreement’s (SSUTA) definition. COST also encouraged Maryland to revisit joining the SS