Upcoming National Meeting

2021 Property Tax Webinar

COST’s Annual Property Tax Workshop will provide registrants with the latest information on pressing property tax issues, will have an industry-only Audit Session, and an Ask the Experts Session.

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Newsletters & Media

Cost Conscious

ISSUE 21-18; September 10, 2021

Partnership Withholding – States require flow-through entities (partnerships/S-Corps/LLCs) to withhold income tax for non-resident partners. This requirement can cause a significant administrative burden for tiered partnership structures, where each flow-through entity may be required to withhold and remit taxes. Non-resident partners are then subject to additional filing requirements to receive a

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Bloomberg TAX

Alaska LuLaRoe Customer Wins Class Status in Sales Tax Lawsuit

September 17, 2021

A consumer won class certification on behalf of more than 10,000 Alaska residents in a complaint alleging clothing retailer and multi-level marketing company LuLaRoe Inc. improperly charged sales tax on purchases where no tax was due.

Jayapal Says Infrastructure Bill Fails Without $3.5T Plan

September 17, 2021

Congressional Progressive Caucus Chairwoman Pramila Jayapal says she has reemphasized to Democratic leadership the CPC will vote against the $550 billion infrastructure bill on Sept. 27 unless the Senate and House have already passed the $3.5 trillion tax and spending package.

Massachusetts Overhauls Sales Tax Filing Duties for 2022

September 17, 2021

The world of e-commerce selling is still adapting to the U.S. Supreme Court’s groundbreaking 2018 ruling in South Dakota v. Wayfair.This week Massachusetts announced a new filing format for retailers, and five states were identified for compliance gaps with the Streamlined Sales and Use Tax Agreement.

New Hampshire Utility Wins and Loses on Property Tax Abatements

September 17, 2021

A New Hampshire power company won two of three property tax abatement disputes with New Hampshire communities.

Turning Trump’s CFO Won’t Be Easy for New York Prosecutors

September 17, 2021

Getting Donald Trump’s longtime chief financial officer to turn on his boss may prove tough, as Allen Weisselberg’s unlikely to get a lengthy sentence even if convicted on tax fraud and other charges.

Ocasio-Cortez Says She’s Open to Review SALT Cap, Opposes Repeal

September 17, 2021

Representative Alexandria Ocasio-Cortez indicated she’s open to raising the limit on the federal deduction for state and local taxes, or SALT, but she opposes a full repeal.

SALT Break Would Erase Most of House’s Tax Hikes for Top 1% (1)

September 17, 2021

High-earning taxpayers would face much smaller tax hikes -- or even cuts -- if Democrats decide to restore the federal deduction for state and local taxes in legislation that’s now moving through the House.

Democrats’ Tax Proposal Is New Flashpoint in War Over Union Fees

September 17, 2021

House Democrats quietly included a tax-sweetener for organized labor in their multi-trillion budget reconciliation proposal, allowing union members to write off a chunk of annual union dues on their tax bill.

Ocasio-Cortez Says Open to Discussing SALT, Opposes 100% Repeal

September 17, 2021

Rep. Alexandria Ocasio-Cortez says “we should not endorse a full 100% repeal of SALT caps” but she is “open to taking a look at SALT and addressing concerns for families put under the squeeze in high cost of living areas.”

California Gets Court Nod in Back Tax Claim on Amazon Seller

September 17, 2021

California’s campaign for back taxes from a children’s clothing retailer selling through the Fulfillment by Amazon program can move forward after a federal judge denied the merchant’s efforts to halt the state’s collections.

Featured Resources

COST - Council on State Taxation

Amicus Briefs

Rockey and Linda Piazza and Paul Dennucci, as Assignees of Best Buy Stores, Inc. v. Glenn Hegar

On June 2, COST filed a joinder to an amicus brief of the Texas Retailers Association and the National Retail Federation filed in support of the taxpayers’ Motion for Reconsideration.

COST - Council on State Taxation

COST Studies, Articles & Reports

Convergence and Divergence of Global and U.S. Tax Policies (Tax Notes State, Volume 101, p. 937-976)

In this article, COST’s Karl Frieden and EY’s Barbara Angus describe the unprecedented convergence of international, federal, and state tax policies represented by the OECD/G-20 pillar 1 and 2 proposals; the importance of approaching U.S. tax policy from the perspective of aggregate federal and state tax impacts; and the potential risk of divergence between U.S. and global income tax rules that co

COST - Council on State Taxation

COST Comments & Testimony

Testimony on H.B. 3006, Sales Tax and SSUTA

COST comments urging Alaska to impose central administration of the state and local jurisdictions’ sales and use tax along with joining the SSUTA. COST also strongly recommends that H.B. 3006 be amended to include a clear exemption for business inputs, including services purchased by businesses.