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

Cost Conscious

ISSUE 25-06; March 28, 2025

COST Regional Meetings [Part I] – Planning for COST’s 2025 Regional Meetings is well underway. The current format includes lunch with a lunchtime speaker. Past lunch speakers at regional meetings have included representatives of state or local chambers of commerce or business associations, representatives from state or local revenue departments, and other state or local officials. To ensure attend

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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

Coalition Letter in Support of Conformity to Federal Law Regarding Sale of Federal Environmental Tax Credits – S.B. 302

COST joined a CalTax coalition letter that supports SB 302, which would conform to federal law for taxable years after January 1, 2023, regarding the transferability and sale of federal environmental tax credits.