Upcoming National Meeting 2024 SALT Workshop for Technology Companies This Workshop will cover the key state and local tax issues that technology companies (both start-up and established) are facing such as state taxation of Digital Business Inputs, FITFA, sourcing, apportionment, streaming, marketplace facilitators, digital service taxes and much more. Leading state tax experts will share technical expertise and knowledge they have gained from practicing in these
Legislative Alert ISSUE 24-27; July 2, 2024 California Data Extraction Mitigation Fee Legislation Advances; Second Quarter Enacted Legislation Supplemental Update
Cost Conscious ISSUE 24-14; July 12, 2024 Navigating the Tax Clearance Letter Process in Texas – One of the administrative hurdles that SALT professionals deal with regularly is obtaining Tax Clearance Letters or Certificates of Good Standing from taxing authorities. It has come to our attention that many COST members have experienced significant difficulty obtaining Tax Clearance Letters in Texas. What has been your experience in obtaini
COST - Council on State Taxation Amicus Briefs Dine Brands Global, Inc. V. Eubanks and The Walt Disney Company v. Eubanks COST filed an amicus brief on June 14 asking the Michigan Supreme Court to affirm the decision of the Court of Appeals in Dine Brands Global, Inc. V. Eubanks and The Walt Disney Company v. Eubanks, where the court held an examination or audit conducted by the Treasurer was not an “action or proceeding” under the Michigan Unclaimed Property Act and did not toll the statute of limitations
COST - Council on State Taxation COST Comments & Testimony CalTax Coalition Letter in Opposition to Proposed Business Tax Increases in A.B. 167, S.B. 167 (Assembly Letter) COST joined CalTax coalition in opposing various business tax increases in California A.B. 167, S.B. 167, including suspension of the net operating loss deduction, limiting the utilization of business tax incentives and credits such as research and development tax credit, and directly reversing the recent OTA decision in Microsoft by requiring certain revenues to be excluded from a business’ appor