COST - Council on State Taxation

Amicus Briefs

Nextel Communications v. Commonwealth of Pennsylvania

COST filed an amicus brief in support of the Petitioner, Nextel Communications, asking the U.S. Supreme Court to grant review of a Supreme Court of Pennsylvania decision that did not require the State to refund a portion of the tax paid by the Petitioner that violated the State’s Uniformity Clause provision. COST raised concerns with the Pennsylvania decision lacking due process and disregarding

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 Comments on New York UBT Discussion Draft

COST provided comments in response to the New York Department of Taxation and Finance’s request for input regarding the Department’s Bill Discussion Draft for an Unincorporated Business Tax (UBT).