Upcoming National Meeting

2023 Income Tax Conference & Spring Audit Session

Two and a half day conference combining technical and policy presentations from seasoned professionals focusing on current income and franchise tax issues. In addition, COST’s primary audit session will take place, where current audit information on all 50 states is shared among the membership. The conference is targeted to income and franchise tax professionals at all levels of experience.

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Newsletters & Media

Cost Conscious

ISSUE 23-05; March 10, 2023

How Effective Is the California Office of Tax Appeals? – In 2017, the California State Office of Tax Appeals (OTA) was established as an impartial body for adjudicating tax disputes, serving as a successor agency to the California State Board of Equalization (BOE). Five years in, taxpayers have a better idea about the role the OTA plays in shaping California’s corporate tax landscape and controver


Bloomberg TAX

Developing Nations Disagree With US, EU on UN Global Tax Effort

March 22, 2023

Developing countries are clashing with their richer counterparts on whether the UN should move forward with its own work on international tax cooperation, in a potential challenge to the OECD-led global tax deal.

Yellen Says US Not Considering ‘Blanket’ Bank Deposit Insurance

March 22, 2023

Treasury Secretary Janet Yellensaid regulators aren’t looking to provide “blanket” deposit insurance to stabilize the US banking system without working with lawmakers, and that the heads of recently failed American lender should be held accountable.

Utah Trims Corporate, Individual Tax Rate, Creates Birth Bonus

March 22, 2023

Companies and individuals in Utah will see a reduction in the state income tax rate under a bill Gov. Spencer Cox signed Wednesday.

California Jury Fee Not Illegally Imposed Tax, Court Affirms

March 22, 2023

A California woman failed to convince a state appeals court that fees charged to offset the costs of providing civil jury trials are improperly enacted taxes.

Treasury, IRS to Create Registry to Monetize Energy Tax Credits

March 22, 2023

The Treasury and IRS are working on an electronic pre-filing registration process for companies and organizations that want to monetize clean energy tax credits, an official said Wednesday.

Treasury to Release More Biden EV Tax Credit Rules Next Week

March 22, 2023

The Biden administration is preparing to release next week a swathe of requirements to claim electric vehicle tax credits worth up to $7,500, including standards for the batteries and critical minerals that are meant to encourage more North American production and cut out supplies from China. 

IRS Warns of Online Account Scammers in Dirty Dozen Scams List

March 22, 2023

Third-party online account scams have made the IRS Dirty Dozen list of tax scams, the agency said Wednesday.

Sunak Made Millions in Non-Politics Income, Tax Return Shows (1)

March 22, 2023

UK Prime Minister Rishi Sunak paid more than £1 million ($1.2 million) in UK taxes over the past three years, with his earnings from shares and capital gains easily eclipsing his political salary.

Georgia High Court Takes Sales Tax Case on Leased Arcade Games

March 22, 2023

The Georgia Supreme Court will consider whether lease payments for coin-operated amusements are exempt from sales tax under a Georgia law that provides a tax break on gross revenues generated from such machines.

Former Federal Prosecutor Tapped to Police US Auditors

March 22, 2023

A former federal prosecutor and chief counsel to former SEC Chair Mary Jo White will helm the US accounting oversight board’s push to aggressively police the work of auditors, the regulator said Wednesday.

Featured Resources

COST - Council on State Taxation

Amicus Briefs

County of Santa Clara v. Superior Court for Santa Clara County

COST submits an amicus letter urging the California Supreme Court to grant review of County of Santa Clara v. Superior Court for Santa Clara County (AT&T Mobility LLC Real Parties in Interest) (Cal. Supreme Court No. S278618), decided by the Court of Appeal, Sixth Appellate District. The Sixth Appellate District held that although state-assessed property is subject “to [property] taxation to the s

COST - Council on State Taxation

COST Studies, Articles & Reports

2023 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2023.

COST - Council on State Taxation

COST Comments & Testimony

Testimony In Opposition to H.F. 580 – Retail Delivery Fee

COST opposed Minnesota H.F. 58- which would implement a Colorado style retail delivery fee in Minnesota.