COST - Council on State Taxation Amicus Briefs ADP v. Arizona Department of Revenue On May 19, 2023, COST filed an amicus brief asking the Arizona Supreme Court to accept ADP’s Petition for Review of its transaction privilege tax case addressing the taxability of SaaS as a “rental” of “tangible personal property.”
COST - Council on State Taxation COST Studies, Articles & Reports State Digital Services Taxes: A Bad Idea Under Any Theory (Tax Notes State, April 10, 2023) COST’s Karl Frieden and Doug Lindholm authored an article that appears as the cover story in the April 10 edition of Tax Notes State entitled “State Digital Services Taxes: A Bad Idea Under Any Theory.” In this comprehensive review, they critique the policy arguments made in favor of digital services taxes (DSTs) by a number of law and economics professors and explain why each one fails to provide
COST - Council on State Taxation COST Comments & Testimony Testimony in Opposition to S.B. 465 – Real Time Sales Tax System COST submitted testimony in opposition to Nevada S.B. 465, which appropriates funds to the Department of Taxation to provide a feasibility study and to request proposals for a so-called “real-time” sales tax point-of-sale system in Nevada.
