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

Cost Conscious

ISSUE 25-10; May 23, 2025

A Penny Saved . . .? – The federal treasury has announced that it will stop production of the penny coin this month, and it anticipates its supply of pennies will diminish near the end of this year or early next year. The penny is not going away as legal tender, but retailers with cash transactions may be forced to round to the nickel. Which of the following best describes your company’s position

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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

Letter in Opposition to Removal of “Subject to Tax” Exception and Limited Allocation of IRC 163(j) Interest Expense in S.B. 1956

COST sent a letter in opposition to Illinois Senate Bill 1956, which would eliminate a necessary safe harbor to the State’s current income tax interest and intangible expenses addback provisions. We also expressed our concerns with the provision allocating the reduction of interest expense under IRC 163(j).