Upcoming National Meeting 2026 Spring Conference / Audit Session This Conference will present the latest income and sales tax developments, initiatives, and case law, with breakout sessions offering in-depth discussions of key issues. Industry‑only state audit sessions will provide a state‑by‑state exchange on legislative, audit, judicial, and regulatory matters affecting COST-member companies.
Legislative Alert ISSUE 26-13; March 25, 2026 COST Opposes Key Decoupling Provisions in Kentucky Legislation; COST Supports Louisiana Legislation Extending Appeal Period to 90 Days
Cost Conscious ISSUE 26-06; March 20, 2026 Procurement Related Sales Tax Practices and Tax Engine Use – COST is interested in surveying members through a series of weekly questions on the various practices for the inclusion of sales tax within the procure-to-pay process. For our initial question, does your company use a tax engine in procurement and what challenges have you experienced?
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 RUUPA based Unclaimed Property Legislation, S.F. 4366 COST opposes S.F. 4366, which is ostensibly based on the Uniform Law Commission’s Revised Uniform Unclaimed Property Act (RUUPA). COST prefers the American Bar Association’s Draft Model Unclaimed Property Act, and we noted in our testimony that certain provisions in S.F. 4366 fail to meet even the minimal holder protections provided in the RUUPA. The legislation includes provisions that are either
