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.

books background

Newsletters & Media

Legislative Alert

ISSUE 25-30; July 30, 2025

COST Submits Comments on Virginia NOL Calculations to State Workgroup; COST Comments on Tax Commission Rule Amendments Proposed by the Louisiana Assessors’ Association

Cost Conscious

ISSUE 25-15; August 1, 2025

Taxing the Digital Shift: 2025 Challenges – Which current challenge in taxing digital products and services do you believe poses the greatest compliance or policy risk for states in 2025? Select the responses that best reflect your current perspective:

Twitter

Featured Resources

COST - Council on State Taxation

Amicus Briefs

Nationwide Agribusiness v. Michigan Department of Treasury

COST filed an amicus brief in Nationwide Agribusiness urging the Michigan Supreme Court to affirm the Court of Appeals' decision holding the corporate income tax combined return requirement applied to insurance companies. The brief argues the Appellate Court ruling supports the legislative design of the corporate income tax and reflects the economic reality of unitary business groups. Additionall

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

Comments on LAA Proposed LTC Rule Amendments

comments on the proposed 2026 Tax Commission rule amendments offered by the Louisiana Assessor’s Association