Upcoming National Meeting

2022 SALT Workshop for Technology Companies

One and a half day conference focusing on state and local tax issues for technology companies. Leading practitioners from across the U.S. will get those new to the area of state and local tax up to speed on all types of taxes, including sales and use, income, property and local taxes, and will provide in-depth panel discussions on other specific state and local issues impacting the tech industry.

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Newsletters & Media

Legislative Alert

ISSUE 22-28; August 2, 2022

COST Expresses Concern with Controversial Washington Draft Advisory on the State’s Insurance Business Exemption; Colorado DOR to Hold Retail Delivery Fee Q&A Webinar

Cost Conscious

ISSUE 22-15; July 29, 2022

Is It A Fee Or Is It A Tax? Part II – In Part I of this series, we inquired into member concerns over the expansion of state classification of taxes as fees, and the apparent resurgence of states considering implementation of fees that bear similar characteristics to a tax (see results in “Last Issue’s Question Answered” below). In Part II, we would like to better understand the nature of our memb

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Bloomberg TAX

Carbon Capture Backers Score Wins in Senate-Passed Climate Bill

August 08, 2022

Backers of US carbon capture and storage projects scored big wins in the climate and tax bill passed by the Senate, particularly a 10-year extension for projects to break ground and still earn tax credits.

Texas AG Joins GOP Peers Slamming Larry Fink on ESG Policy (1)

August 08, 2022

Texas Attorney General Ken Paxton said Monday that he joined a group of Republican state officials accusing BlackRock Inc. Chief Executive Office Larry Fink of relying on sustainable investments instead of shareholders’ profits. 

NYC Hotel Tax Revenue Saw Strong 2Q Recovery, Comptroller Says

August 08, 2022

New York City’s hotel industry is starting to come back from the dark days of the pandemic when business and leisure travel ceased. 

Arizona High Court Grants Tax Lien Buyer Attorneys’ Fees (1)

August 08, 2022

A company that bought tax liens on five properties that the owners eventually redeemed is entitled to attorneys' fees and costs incurred during the redemption process, the Arizona Supreme Court ruled.

Petro Targets Rich Colombians and Oil Exports With New Taxes (1)

August 08, 2022

Wealthy Colombians and energy exports are being targeted with new taxes on the first day of President Gustavo Petro’s administration.  

Blue Owl-Led Group Provides $2.5 Billion Loan for Avalara Buyout

August 08, 2022

A group of private lenders led by Blue Owl Capital Inc. has agreed to provide a $2.5 billion loan to finance Vista Equity Partners’ acquisition of Avalara Inc., according to people with knowledge of the matter.

Vulnerable Communities Poised for Big Solar Gains in Senate Bill

August 08, 2022

Low-income and other marginalized communities that have been largely abandoned in the clean energy revolution could see far more community solar projects and rooftop solar panels under the Senate-passed climate package.

Employers Fear Higher Drug Prices Without Medicare Protections

August 08, 2022

Employers that offer health coverage for their workers fear that Medicare drug price reduction provisions in the Inflation Reduction Act will lead to drugmakers shifting bigger price increases onto commercial plans in order to make up for lost revenue.

Biden Gets Big Economic Win as Inflation Threatens Legacy (1)

August 08, 2022

President Joe Biden raised the final pillar of his economic agenda with the Senate’s passage of a breakthrough climate and tax package, sealing a legacy that risks being undermined by an inflation surge he’s blamed for sparking.

IRS Can’t Sue After Not Raising Claims in Bankruptcy Proceedings

August 08, 2022

The IRS can't sue two professional firms based on events from a bankruptcy case because it could have raised its claims in the bankruptcy case, the Sixth Circuit held.

Featured Resources

COST - Council on State Taxation

Amicus Briefs

Walmart Stores v. Johnson County Board of Commissioners

COST amicus brief seeks consistent application of Kansas’ property tax valuation law following Kansas Court of Appeals’ decision In re Equalization of Prieb Properties, 47 Kan. App. 2d 122 (2012). If there is a change to the State’s valuation process, it should be from the legislature and not the Kansas Supreme Court.

COST - Council on State Taxation

COST Studies, Articles & Reports

Locally Administered Sales and Accommodations Taxes: Do They Comport With Wayfair?

The Study effectively demonstrates that the burdens of complying with numerous disparate local tax regimes are extremely onerous, particularly in states that lack centralized collection and remittance of local taxes. The Study opens with a Foreword authored by well-known state and local tax experts Jeffrey A. Friedman and Nikki E. Dobay of Eversheds Sutherland LLP that evaluates and analyzes the l

COST - Council on State Taxation

COST Comments & Testimony

COST Signed onto Joint Letter re. Draft Insurance Business Exemption ETA

COST joined several trade association expressing several concerns regarding the Washington State Department of Revenue’s draft insurance business exemption excise tax advisory.