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 Studies, Articles & Reports FY23 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 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 - Council on State Taxation COST Comments & Testimony Coalition Letter in Opposition to HB 5865 – 5868 – Property Tax Valuation COST joined coalition letter to oppose property tax changes proposed in Michigan legislation focused on big box retailers using comparable sales for valuation.
