Upcoming National Meeting

2025 Canadian Tax Workshop For U.S. Companies

The COST Canadian Tax Workshop for US Companies covers the key tax issues U.S. companies who are doing business with Canadians or in Canada need to know. The primary focus of the Workshop will be on GST, HST and Income Tax but will also cover QST, Payroll and Property Taxes. Attendees will also participate in an interactive audit session covering Canadian tax issues that they’ve been dealing with.

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Newsletters & Media

Cost Conscious

ISSUE 25-19; September 26, 2025

SALT Training for Your Overseas Tax Compliance Team – COST has developed and will soon roll out virtual educational opportunities tailored for multistate and multinational companies who have moved all or portions of their tax functions overseas. We’re interested in learning whether your company would benefit from and utilize these training programs and, if so, where your overseas teams are located

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Featured Resources

COST - Council on State Taxation

Amicus Briefs

Pacific Bell Telephone Company et al. v. County of Napa, et al.

COST has filed an amicus letter in Pacific Bell Telephone Company et al. v. County of Napa, et al., urging the California Supreme Court to grant review and provide clear guidance on the California constitutional provisions governing the assessment and taxation of utility property.

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 Draft Report of Legislative Work Group to Study BPOL Out-of-State Deduction - 2025 House Bill 1743

On September 15, COST submitted comments to the Virginia BPOL Study Group encouraging them to recommend, consistent with earlier guidance from the Department of Taxation, that the legislature clarify that “income or other tax based on income” as used in the statute[1] includes not just “net income tax” but also “gross income tax.”