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COST - Council On State Taxation

Upcoming National Meeting

2025 Spring Conference / Audit Session

This Spring Conference/Audit Session will bring multistate tax professionals, with various levels of experience in state and local income/franchise taxes and sales/use taxes together in an environment that allows for extensive interaction and exchange of information as well as updates on key SALT issues and insights regarding state tax trends and opportunities. The program is targeted to all level

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Newsletters & Media

Legislative Alert

ISSUE 25-19; April 22, 2025

COST Opposes California Legislation Removing the Tax Bar in the State’s False Claims Act; COST Opposes Washington’s Expansion of Sales Tax to Business Services

Cost Conscious

ISSUE 25-07; April 11, 2025

COST Legislative Alert Timing — In an effort to enhance the value of COST’s Legislative Alert to our members and to increase readership, we are considering changing the time the Alert is issued from Tuesday afternoon/evening to Wednesday morning. Which of the following times is most likely to maximize the Alert’s value to you and your company? Choose one.

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Featured Resources

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 Studies, Articles & Reports

COST - Council on State Taxation

COST Comments & Testimony

Testimony to WA House Finance Committee Opposing S.B. 5814

On April 21, COST sent a letter to the Washington House Finance Committee opposing S.B. 5814, specifically the expansion of the sales tax base to certain business inputs.