COST - Council on State Taxation Amicus Briefs Amazon Services LLC v. Department of Revenue On November 19 COST filed a motion for leave to file an amicus brief at the South Carolina Supreme Court in support of Amazon Services LLC. Amazon Services LLC v. Department of Revenue. The Court of Appeals held that the Amazon. Services was in the business of selling tangible personal property and thus responsible for collecting and remitting sales tax on third-party sales made from the Amazon m
COST - Council on State Taxation COST Comments & Testimony Testimony In Opposition to Sales Tax Base Expansion in H.B. 25-1296 (Sections 16 and 17) COST submitted testimony in opposition to Colorado H.B. 25-1296 (Sections 16 and 17) which expand the sales tax base to include all non-custom software and telephone and telegraph services originating in Colorado that are charged to a Colorado address
