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 Coalition Letter in Opposition to Repeal of Sales Tax Exemption for Advertising and GRT on Sales of Advertising for Drugs – H.B. 1138 and H.B. 1191 COST joined a coalition letter coordinated by the Association of National Advertisers in opposition to South Dakota’s H.B. 1138 and H.B. 1191 that would repeal existing sales tax exemption for advertising and imposing a new 10% gross receipts tax on sales of advertising for drugs.
