Seminar
Past event

COST’s 56th Annual Meeting

Join the Reed Smith State Tax Team at this year's COST Annual Meeting in Memphis, TN!

When

Tuesday-Friday,
September 16-19, 2025

12-12:30 p.m. CDT

Where

The Peabody

149 Union Ave
Memphis, Tennessee 38103

Our team will be speaking during the following sessions:

Wednesday, September 17th (10:15 am - 11:05 am) Speaker: Kyle Sollie

A Discussion of the US Federal and State Tax Legislative Landscape and Executive Orders, including

Congress’s One Big, Beautiful Bill Act (OBBBA, H.R. 1) – and The Impact on State and Local Taxation

Panelists will discuss the current US federal and state tax legislative landscape, including current state fiscal conditions and the potential state response to federal tax and fiscal changes. Sharing perspectives on recent tax developments with a focus on the state tax and administrative impacts, the discussion will cover business taxes, credits & incentives, the tax impact of tariffs, state jurisdiction under PL 86-272, and state conformity. This session will include the hot state topics of the last year e.g., Illinois, Maryland, Washington and others.

Thursday September 18th (9:05 am - 9:55 am) Speaker: Michael Lurie

Federal Preemption and Limitations on State and Local Taxation

This session will delve into how the Supremacy Clause of the U.S. Constitution may limit a state or local jurisdiction from imposing tax. The concepts of express and implied preemption will be addressed together with practical examples of how a taxpayer may use preemption to avoid state taxation.

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