COST - Council on State Taxation

Amicus Briefs

Walmart Stores v. Johnson County Board of Commissioners

COST amicus brief seeks consistent application of Kansas’ property tax valuation law following Kansas Court of Appeals’ decision In re Equalization of Prieb Properties, 47 Kan. App. 2d 122 (2012). If there is a change to the State’s valuation process, it should be from the legislature and not the Kansas Supreme Court.

COST - Council on State Taxation

COST Studies, Articles & Reports

Locally Administered Sales and Accommodations Taxes: Do They Comport With Wayfair?

The Study effectively demonstrates that the burdens of complying with numerous disparate local tax regimes are extremely onerous, particularly in states that lack centralized collection and remittance of local taxes. The Study opens with a Foreword authored by well-known state and local tax experts Jeffrey A. Friedman and Nikki E. Dobay of Eversheds Sutherland LLP that evaluates and analyzes the l

COST - Council on State Taxation

COST Comments & Testimony

Testimony in Support of S.B. 1315: No CNIT Nexus From Partial Remote Work

COST testimony in support of S.B. 1315, which would allow Pennsylvanians to work remotely in the State for their out-of-state employers for part of the year without imposing Pennsylvania Corporate Net Income Tax (CNIT) obligations on their employers. This legislation is beneficial to the State both by affording Pennsylvanians flexible work arrangements, and by keeping talented Pennsylvanians from