"One of the most important aspects of COST is that it genuinely caters to the multistate tax needs of its member companies. Providing cutting edge educational programs and publications, acting as a clearing house for SALT resources, taking amicus positions on important SALT court cases and otherwise lobbying and weighing in on leading SALT legislation."
"COST provides a platform to exchange ideas, form coalitions on critical issues that shape tax policy, and to connect with policy makers both in the private and public sector across the country."
"COST facilitates relationships between contacts in industry, state government, law and accounting practitioners, and chambers, supporting all in their career, making the field continuously rewarding.”
"The most influential nongovernmental organization in the state tax policy arena."
"COST offers high quality education opportunities, featuring the hottest topics, delivered by the nations most recognized experts."
"The environment COST fosters facilitates networking and makes it easier to connect with folks at other companies and establish career-long relationships."
One of COST's long-standing roles is to file court briefs in support of its members and issues relevant to its members in state and local tax cases. The decision to support an issue is discussed by the COST Legal Committee and is voted on by the COST Board of Directors. COST Staff typically draft the briefs. The factors supporting a decision to file an amicus brief include whether the issue is of general importance to COST's membership, whether COST can add a unique perspective not otherwise available to the court, and whether the case has reached the highest state court or the U.S. Supreme Court. To view the complete criteria, please click here. Please contact Doug Lindholm for more information.
COST will track the progress of each case it files an amicus brief. If a higher court has decided the case, the link will be to the higher court decision.