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.
Legislative Alert ISSUE 23-12; March 21, 2023 COST Supports South Carolina Legislation to Adopt Forced Combination Standards; COST Opposes Kentucky Bill Imposing Tax on Business Inputs
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
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.