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 Letter in Opposition to Certain Provisions in KY HB757 On March 20, 2026, COST sent a letter to the Chairs of the Kentucky House and Senate Appropriations and Revenue Committees encouraging them to: 1) remove from HB757 the proposed expansion of the sales/use tax base to include “data brokering services”; 2) restore the state level R&E deduction by conforming to the current IRC §174A provision; and 3) remove the provision de-coupling from IRC §163(j).
