Upcoming National Meeting 2026 SALT Basics School This School is ideal for students who have 0 – 3 years of SALT experience in the tax profession. The School will provide a comprehensive basic SALT education forum via three basic tracks for the SALT professional: 1) a SALT concepts track, covering income tax and sales tax theory and concepts; 2) a sales tax track, covering sales tax concepts and compliance; and 3) an income tax track, covering in
Legislative Alert ISSUE 26-19; May 6, 2026 COST Opposes Illinois Legislation Repealing 80/20 Rule; COST Opposes Missouri’s Proposed Repeal of Manufacturing Exemptions at Local Level
Cost Conscious ISSUE 26-09; May 1, 2026 Recent developments in Washington—including the Washington Supreme Court’s 2023 decision upholding the state’s capital gains excise tax and the Legislature’s enactment of a new tax on high-income individuals—have renewed discussion regarding the long-term structure of the state’s business tax system. In particular, policymakers and stakeholders continue to evaluate whether the Business & Occupatio
COST - Council on State Taxation Amicus Briefs AT&T Mobility, LLC v. Board of Supervisors of Lamar County, Mississippi COST filed an amicus brief requesting the Supreme Court of Mississippi to accept an interlocutory appeal to address both the legality of, and constitutional issues with, a county assessor’s property tax valuation of a telecommunications company’s personal property. The brief pointed out concerns with the assessor not following the State’s valuation process which for industrial personal property is
COST - Council on State Taxation COST Studies, Articles & Reports 2026 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2026.
COST - Council on State Taxation COST Comments & Testimony Letter Requesting Hearing on Proposed Amendments to Regulation Governing 80/20 Companies COST submitted a letter to the Illinois Department of Revenue requesting a hearing on the proposed amendments to regulation 86 Ill. Adm. Code 100.2430 regarding the addition and subtraction modifications for entities that conduct at least 80 percent of their business outside the United States.
