Join us at COST’s Annual Meeting, where Partners Jordan Goodman and David Hughes will be presenting. This event offers essential sessions on state and local taxes, including audit sessions, state chamber of commerce roundtables, updates on timely SALT issues, and insights into state tax trends and opportunities.

Wednesday, September 17
12:50 - 1:40 p.m.

Sales Tax Sourcing of Services
This session explores the evolving landscape of sourcing sales from selling taxable services. The speakers will discuss recent legislative and judicial developments that are reshaping how service providers determine where sales are taxed and will include a discussion of the pros and cons of multiple point of use (MPU) sourcing. The session will provide practical guidance on avoiding audit risks, including the different documentation requirements imposed by the states.

Speakers:
Jordan Goodman, Kilpatrick Townsend Stockton*
David Ebersole, Baker & Hostetler*
Trisha Fortune, Ryan*

Thursday, September 18
8:10 - 9:00 a.m.

Standing and Retroactivity in State Tax Litigation
Access, Authority, and Constitutional Limits This session will examine two critical and often intersecting issues in state tax litigation: who has the right to sue, and how far back the state can reach. Panelists will explore the evolving doctrine of associational standing, analyzing when trade groups, nonprofits, and other associations may litigate on behalf of their members, and how courts balance access to justice with judicial efficiency and standing limitations. The session will also delve into the constitutional and statutory limits of retroactive taxation, with a focus on due process concerns and key cases such as United States v. Carlton and Dot Foods. Discussion will include how states craft retroactive tax measures, the legal challenges they face, and the broader fiscal and fairness implications for both taxpayers and governments.

Speakers:
David Hughes, Kilpatrick Townsend & Stockton*
Nikki Dobay, Greenberg Traurig*
Michael Hilkin, McDermott Will & Schulte*