Council on State Taxation

The Council on State Taxation (COST) is a state tax organization representing business taxpayers, noted by one prominent tax policy expert as the “most influential nongovernmental organization in the state tax policy arena.” COST is a non-profit trade association based in Washington, D.C. consisting of approximately 550 multistate corporations engaged in interstate and international business. COST was formed in 1969 as the "Committee on State Taxation" by a handful of companies under the sponsorship of the Council of State Chambers of Commerce, an organization with which COST remains associated. In 2000, the organization changed its name to "Council on State Taxation". COST’s objective is to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities.
Membership.
COST membership is exclusive, only multistate businesses that are not engaged in tax advising or consulting may apply for membership. As a member of COST, a business will have access to the following benefits:
Education.
COST offers education opportunities. COST events include:
All COST programs qualify with state boards of accountancy and state bar associations for continuing education credits.
Advocacy.
COST's advocacy program is oriented toward active involvement on state tax issues of broad importance to the membership. COST advocates on behalf of its membership in the legislative, judicial and administrative arenas. State and local government policymakers rely heavily on COST staff in formulating, implementing, and changing the state tax landscape. COST's reputation as the nationwide voice of corporate taxpayers has garnered respect from the leadership of the National Conference of State Legislatures, the Federation of Tax Administrators, the National Governors Association, and even the Multistate Tax Commission. COST's involvement in an issue on behalf of its corporate membership signals to state leaders that the issue is one of importance. COST also serves as a resource on business tax issues to other organizations, including State Chambers of Commerce and state taxpayer associations, as those groups develop strategies to address complex state tax matters.
COST disseminates information on pertinent legislative, judicial and regulatory developments through regular publications, and coordinates advocacy activities with members and other sympathetic parties. COST files amicus briefs with state and federal courts, provides testimony (oral and written) before legislative and administrative bodies, meets regularly with state policymakers, and brings together interested members to enhance advocacy activities on targeted issues.
Publications.
COST utilizes electronic broadcast email to keep members informed of the most important issues. COST newsletters are distributed to COST members for free on a weekly basis. Those newsletters include: