COST - Council on State Taxation Amicus Briefs AT&T Mobility, LLC v. Board of Supervisors of Lamar County, Mississippi COST filed an amicus brief requesting the Supreme Court of Mississippi to accept an interlocutory appeal to address both the legality of, and constitutional issues with, a county assessor’s property tax valuation of a telecommunications company’s personal property. The brief pointed out concerns with the assessor not following the State’s valuation process which for industrial personal property is
COST - Council on State Taxation COST Studies, Articles & Reports 2026 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2026.
COST - Council on State Taxation COST Comments & Testimony Comment Letter in Support of Rolling Stock Exemption, H. 5518 COST submitted a letter to the members of a Massachusetts House-Senate Conference Committee, in support of Sections 22A – 22D of the environmental bond bill H. 5518, which would exempt the rolling stock of common carriers from Massachusetts sales and use tax. COST's letter encourages lawmakers to expand this exemption to include all rolling stock used in operations of all businesses.
