COST - Council on State Taxation

Amicus Briefs

COST - Council on State Taxation

COST Studies, Articles & Reports

2018 State and Local Amnesty Programs

This report tracks state and local tax amnesty programs by state for 2018.

COST - Council on State Taxation

COST Comments & Testimony

Testimony on City of Portland’s Proposed Administrative Rules 500.19-4 (Retail Sale) and 500.19-6 (Separate Itemization)

COST urged Portland Revenue Division to provide a gross-up safe harbor and use uniform resale exemption certification in its administration of its new retails receipts tax.