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

Louisiana Application of Federal Corporate Tax Reform

COST testimony concerning the impact of federal tax reform on Louisiana corporate taxpayers that should be considered by the Louisiana State Legislature in 2018.