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 26-03; January 21, 2026 In Memoriam – Diann L. Smith, Former General Counsel at COST; COST Opposes Retroactive B&O Tax Expansion Overturning Washington Supreme Court Decision
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 Coalition Letter re. Digital Advertising Gross Revenues Tax Proposed Amendments to COMAR 03.12.01.01 COST joined a coalition letter by the Association of National Advertisers and Americans for Digital Opportunity to the Maryland Comptroller regarding Maryland Digital Advertising Gross Revenues Tax proposed amendments to COMAR 03.12.01.01 that divide the ad marketplace into narrow categories and attempt to create exceptions where none actually exist.
