Upcoming National Meeting

2025 SALT Technology Workshop

COST’s 2025 SALT Technology Workshop will cover the key state and local tax issues that all companies utilizing, interacting with or communicating with technology are facing. It is for someone with all levels of state and local tax experience. No advance preparation is needed. Only employees of COST industry member and non-COST industry member companies are invited to attend.

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Newsletters & Media

Legislative Alert

ISSUE 25-26; June 18, 2025

COST Opposes Pennsylvania Mandatory Unitary Combined Reporting Legislation; COST Joins Coalition Letter Opposing Provisions in Ohio Budget Bill

Cost Conscious

ISSUE 25-12; June 20, 2025

Digital Dilemma - As states continue to refine their marketplace facilitator laws and expand digital services taxation in 2025, which of the following do you see as the most pressing issue(s) for businesses?

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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

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

Coalition Letter in Opposition to Proposed Tax on Direct Marketing – H.B. 96

COST joined the Association of National Advertisers (ANA) coalition letter in opposition to provisions in Ohio House Bill 96 that eliminate several sales tax exemptions that would impose millions of dollars in annual taxes on advertising and direct marketing in Ohio.