COST regularly engages in the legislative and regulatory process through written, in-person, and remote testimony before legislative and administrative bodies. COST's participation in legislative and regulatory advocacy is driven by member support and governed by its official policy positions. If there is no official policy position on a particular issue, any comment or testimony provided is contingent on the issue falling under COST's mission statement: to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities. Copies of written comments and testimony that have been submitted to legislative bodies or regulatory agencies are available in the State Tax Resources section of the COST website. Members are encouraged to use these documents as templates for their own advocacy on these issues and to share them with their internal government relations personnel. For questions or additional information please contact Pat Reynolds or Aziza Farooki.