McDermott sponsored the Council On State Taxation’s (COST) 56th Annual Meeting on September 16 – 19, 2025, in Memphis, TN. This three and a half day annual meeting offered sessions for every state tax and government affairs professional with tax responsibilities.

McDermott partners spoke at the following sessions:

Standing and Retroactivity in State Tax Litigation: Access, Authority, and Constitutional Limits
September 18, 2025
8:10 – 9:00 am (CDT)
Speaker: Michael Hilkin
This session examined 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 explored the evolving doctrine of associational standing, analyzed 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 dove 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 included how states craft retroactive tax measures, the legal challenges they face, and the broader fiscal and fairness implications for both taxpayers and governments.

Digital Products
September 18, 2025
10:10 – 11:00 am (CDT)
Speaker: Stephen Kranz
It’s been an MTC project for over 3 years, and the SSUTA has recently agreed to enter the fray. This session highlighted the issues in this area of sales taxation on digital products. This included how some states’ exemptions for resale and manufacturing don’t mingle well in our current tax environment with digital products.