COST - Council on State Taxation Amicus Briefs Lockheed Martin v. Hegar COST filed an amicus brief asking the Texas Supreme Court to review whether sales of sensitive military equipment to foreign governments, which the DoD is required to act as an intermediary, are Texas-sourced sales or more properly not Texas-sourced sales because the equipment was delivered to foreign governments.
COST - Council on State Taxation COST Studies, Articles & Reports 2019 State and Local Amnesty Programs This report tracks state and local tax amnesty programs by state for 2019.
COST - Council on State Taxation COST Comments & Testimony Testimony re. Wisconsin Budget Bills A.B. 56 and S.B. 59 – IRC Sec. 163(j) and Marketplace Provider Provisions COST opposes the application of Internal Revenue Code (IRC) Sec. 163(j) to Wisconsin’s income tax. COST recommends changes to A.B. 56 & S.B. 59 marketplace provider provisions. COST also recommends the allowance of a Wisconsin dividend received deduction when a foreign subsidiary elects to be taxed as a corporation (federal “check the box” rule).
