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 26-02; January 14, 2026 COST Opposes Mandatory Worldwide Combined Reporting Legislation in Maine
Cost Conscious ISSUE 26--01; January 9, 2026 SCOTUS and Florida v. California – In October 2025, Florida filed an original jurisdiction action asking the U.S. Supreme Court to strike down California’s “Special Rule” for apportioning corporate income, arguing it results in distorted apportionment and unconstitutional discrimination against out‑of‑state businesses. Do you believe the U.S. Supreme Court should or will take up Florida v. Califor
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 Testimony in Opposition to Mandatory Worldwide Combined Reporting - LD1939/HP1298 COST submitted testimony in opposition to Maine legislation that would impose mandatory unitary combined reporting on Maine corporate income taxpayers.
