Upcoming National Meeting 2024 SALT Workshop for Technology Companies This Workshop will cover the key state and local tax issues that technology companies (both start-up and established) are facing such as state taxation of Digital Business Inputs, FITFA, sourcing, apportionment, streaming, marketplace facilitators, digital service taxes and much more. Leading state tax experts will share technical expertise and knowledge they have gained from practicing in these
Legislative Alert ISSUE 24-23; May 28, 2024 California Data Extraction Mitigation Fee Legislation Progress Slows; Minnesota Governor Signs Tax Omnibus Bill Without Base Erosion Study and Tax Disclosure Provisions
Cost Conscious ISSUE 24-11; May 31, 2024 Topics for Future COST Meetings and Conferences – As we finalize the agendas for the 2024 Regional Meetings and the 2024 Annual Meeting and as we look ahead to 2025, we would like to know what SALT and SALT related topics you want to be included on future conference or regional meeting agendas. We have prepared an initial list of general topics and welcome any additions to the list. Please select
COST - Council on State Taxation Amicus Briefs Penn Entertainment, Inc. v Indiana Dep’t of State Revenue COST and the Tax Foundation filed an amicus brief on May 28 asking the Indiana Supreme Court to review a decision from the Indiana Tax Court, Penn Entertainment, Inc., to clarify what taxes are subject to Indiana’s add-back provision under its corporate income tax (AGIT) as “taxes based on or measured by income and levied at the state level by any state of the U.S.” At issue is whether certain gam
COST - Council on State Taxation COST Studies, Articles & Reports Is E-Invoicing Relevant In The US State Sales Tax Context? This study, prepared by EY Quantitative Economics and Statistics Group (QUEST), explores the rise of e-invoicing in tax administration in dozens of value-added tax (VAT) systems around the world and analyzes e-invoicing from a U.S. state tax policy perspective. The study highlights key differences between VAT and U.S. state sales tax systems that make e-invoicing less relevant in the United States
COST - Council on State Taxation COST Comments & Testimony CalTax Coalition Letter in Opposition to Apportionment Changes in Proposed Budget COST signed onto a CalTax joint letter in opposition to the California Democratic leadership’s proposed budget plan that requires certain income to be excluded from a business’ apportionment factor when filing on a water’s edge basis. This budget change directly reverses a recent Office of Tax Appeals (OTA) decision in the Appeal of Microsoft, which dealt specifically with the exclusion of foreign