COST - Council on State Taxation Amicus Briefs International Business Machines Corporation and Combined Affiliates v. New York State Tax Appeals Tribunal
COST - Council on State Taxation COST Studies, Articles & Reports 2024 State and Local Amnesty Programs Tracker of most state and local tax amnesty programs enacted and conducted in 2024.
COST - Council on State Taxation COST Comments & Testimony Comments on Texas Proposed Rule 3.330 On October 11, COST submitted comments to the Texas Comptroller suggesting proposed changes to Rule 3.330 represent an expansion of the sales tax base that is not supported by any statutory change and is in direct opposition to Texas Supreme Court jurisprudence. The comments also request a hearing and recommend that any change in administrative policy should apply only prospectively.