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.
Legislative Alert ISSUE 21-36; September 17, 2021 Call to Action — Opportunity to Testify at September 21 Virginia Combined Reporting Work Group Meeting
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
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.
