 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.