COST - Council on State Taxation

Amicus Briefs

Ferrellgas Partners, L.P., v. Director, Division of Taxation

COST’s amicus brief asks the U.S. Supreme Court to review a New Jersey appellate court decision that the State was not required to apportion a partnership filing fee. The brief points out the states’ inconsistent determinations over whether a “fee” is subject to Commerce Clause scrutiny stems from two prior U.S. Supreme Court cases and clarification is needed from the Court when fees not related t

COST - Council on State Taxation

COST Studies, Articles & Reports

A Global Perspective on U.S. State Sales Tax Systems as a Revenue Source: Inefficient, Ineffective, and Obsolete

The study provides an international perspective on U.S. state and local sales tax systems through a comparison to the primary general consumption taxes in the European Union (the Value-Added Tax (VAT)) and Canada (the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and a few provincial sales taxes).

COST - Council on State Taxation

COST Comments & Testimony

Testimony in Support of S.B. 435 - Removing NOLD Double Apportionment

COST supports New Hampshire Senate Bill 435, which proposes to eliminate the “double apportionment” of net operating loss deductions (NOLDs) for purposes of the Business Profits Tax.