State Tax Resources

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

The Council On State Taxation (COST) and the State Tax Research Institute (STRI) are pleased to announce the release of our 22nd annual study of state and local business taxes. The report, “Total State and Local Business Taxes: State-by-State Estimates for Fiscal Year 2023,” 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 submitted comments to the Maine Revenue Services in opposition to proposed amendments to Rule 801 (Apportionment) specifically that some of the language of the proposed amendments represents an expansion of Maine Revenue Services’ authority that is not supported by any statutory change and that any change in administrative policy that negatively impacts taxpayers should apply prospectively on