COST - Council on State Taxation

Amicus Briefs

Earthlink & Bellsouth v Cobb & Gwennett Counties

COST filed an amicus brief on the merits supporting Earthlink and Bellsouth Telecommunications appeal pending before Georgia's Supreme Court. COST argued that the Court should determine whether the disputed 911 charges are a tax or fee on a statewide basis and that the lack of an audit and contingent fee arrangement violated the taxpayers' due process rights.

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

COST Joins Holders Coalition Letter to IRS Re: Rev. Rule 2018-17

COST joined Holders Coalition letter to IRS expressing concerns with Rev. Rule 2018-17, which would require withholding on unclaimed property remittances, including securities.