COST is pleased to share a new legislative advocacy tool with our members, the state-by-state “List of Legislative Targets.” Drawing from numerous COST and STRI studies and research products and input from COST members, this document is designed to be a cross-reference, by state, of the various business tax burden, administrative, and issue-specific studies prepared by COST and STRI, including COST’s scorecards on state tax administration, sales tax systems, property taxes, and unclaimed property. We encourage you to use this document as a reference for your own advocacy efforts. Note that because we do not publish our studies on an annual basis, the document is static and therefore may not reflect the most up-to-date information. Legislative targets will change as states address issues important to COST’s mission to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional entities. If you have any questions or comments regarding the resource, suggested updates, or suggestions for additional advocacy tools, please contact Aziza Farooki.