Upcoming National Meeting California Sales Tax & Other Transactional Taxes Webinar This live webinar is open to industry tax professionals nationwide with interest in California sales tax and other transactional taxes. All are encouraged to join.
Legislative Alert ISSUE 26-04; January 28, 2026 COST Urges Washington State to Include Tax Bar in False Claims Act Legislation; Alaska Sustains Governor’s Veto of Targeted Single Sales Factor Bill, Similar Legislation Introduced for 2026 Session; Alaska Proposes Statewide Sales Tax
Cost Conscious ISSUE 26-02; January 23, 2026 Assessing the Impact of USPS Postmark Delays on State Tax Responsibilities – Given the USPS’s Delivering for America (DFA) network redesign, which increases the likelihood that a document is postmarked one or more days after deposit, how much impact do you expect on your organization’s state tax compliance, dispute management, and filing workflows?
COST - Council on State Taxation Amicus Briefs Delta Airlines v. Oregon Department of Revenue Amicus filed in support of a Petition for Certiorari The case concerns an adverse decision by the Oregon Supreme Court that upheld the disparate treatment of Oregon businesses subject to central assessment for property tax purposes. Centrally assessed businesses are required to include intangible property in the property tax base. By contrast locally assessed business exclude intangible property
COST - Council on State Taxation COST Studies, Articles & Reports FY24 State And Local Business Tax Burden Study The Council On State Taxation (COST) and the State Tax Research Institute (STRI) are pleased to announce the release of our 23rd annual study of state and local business taxes. The report, “Total State and Local Business Taxes: State-by-State Estimates for Fiscal Year 2024,” prepared by Ernst & Young LLP, shows all state and local business taxes paid in each of the 50 states and the District of Co
COST - Council on State Taxation COST Comments & Testimony COST Requests Clarifying Amendment to Senate Bill 1510 Oregon Senate Bill 1510 makes technical corrections to the corporate income tax statute to include NCTI in the statutory provision allowing for an 80 percent deduction for IRC section 951A income. The statute currently only refers to GILTI. The bill, inadvertently failed to amend the apportionment provisions to allow the taxable portion of NCTI to be included in the denominator of the sales fact
