COST - Council on State Taxation

Amicus Briefs

Phone Recovery Services, LLC v. CenturyLink, Inc., et al.

On Feb. 6, 2018 COST submitted an amicus brief in support of Minnesota's telecommunication providers arguing that Minnesota's false claims act bars 911, TAP and TAM fees from such action based on those fees constituting a "tax", which is barred from a false claims action. COST's brief also asserts the State's normal administrative process for these fees should be used, a false claims action is n

COST - Council on State Taxation

COST Studies, Articles & Reports

The Best and Worst of Sales Tax Administration

The Council On State Taxation (COST) is pleased to release the first edition of its Scorecard on Sales Tax Administration. Similar to other COST scorecards, this Scorecard applies objective criteria to evaluate the states’ sales tax laws and rules that impact the fairness and efficiency of sales tax systems, for both sellers and purchasers.

COST - Council on State Taxation

COST Comments & Testimony

Letter in Support of Legislation to Decouple from Certain Corporate Tax Provisions in Federal Tax Reform

Testimony for Senate Taxes Committee hearing in support of S.F. 3982 that proposes to decouple from certain provisions of federal tax reform that would negatively impact Minnesota businesses and place the State at a competitive disadvantage. These include, but are not limited to, new federal provisions imposing tax on “global intangible low-taxed income” (I.R.C. Sec. 951A) and limiting interest de