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| Council on State Taxation | |
|---|---|
| Name | Council on State Taxation |
| Abbreviation | COST |
| Formation | 1969 |
| Type | Trade association |
| Headquarters | Washington, D.C. |
| Location | United States |
| Membership | Multinational corporations |
| Leader title | President and CEO |
Council on State Taxation
The Council on State Taxation is a nonprofit trade association representing multistate corporations in matters of state and local taxation. It engages with state legislatures, state supreme courts, regulatory agencies, and tax commissions to influence tax policy and compliance across the United States. COST conducts research, litigation support, education, and advocacy alongside law firms, accounting firms, state agencies, and academic institutions.
COST was founded in 1969 amid debates over state taxation that involved the United States Congress, the Supreme Court of the United States, and landmark cases such as Complete Auto Transit, Inc. v. Brady and Quill Corp. v. North Dakota. Early activity intersected with decisions by the United States Court of Appeals for the Eighth Circuit, the New Jersey Supreme Court, and the California Supreme Court, shaping multistate tax allocation and apportionment practice alongside organizations like the National Association of Manufacturers and the U.S. Chamber of Commerce. During the 1970s and 1980s COST engaged with statutes and codes including the Internal Revenue Code implications at the state level, filing amicus briefs in disputes heard by the United States Court of Appeals for the Ninth Circuit and the United States Court of Appeals for the Second Circuit. In the 1990s and 2000s, COST responded to developments from the United States Supreme Court and state high courts such as the New York Court of Appeals and the Supreme Court of Texas while coordinating with professional services firms like Ernst & Young, Deloitte, PricewaterhouseCoopers, and KPMG. Recent decades saw COST address digital commerce issues following rulings such as South Dakota v. Wayfair, Inc., interacting with state agencies including the California Department of Tax and Fee Administration, the New York State Department of Taxation and Finance, and the Texas Comptroller of Public Accounts.
COST's mission emphasizes uniformity, predictability, and clarity in state tax policy, aligning with organizations like the Multistate Tax Commission and the American Bar Association tax sections. Its activities include legislative monitoring of bodies such as the National Conference of State Legislatures and the Council of State Governments, regulatory engagement with agencies like the Internal Revenue Service on federal-state coordination, and participation in judicial proceedings before courts including the United States Court of Appeals for the Federal Circuit. COST collaborates with academic centers such as the Harvard Law School tax program, the New York University School of Law tax clinic, and the University of Michigan Law School on research initiatives.
Membership comprises chief tax officers and general counsels from multinational corporations in sectors represented by firms like Amazon (company), Apple Inc., ExxonMobil, General Electric, and Walmart. Corporate members interact with professional members from Baker McKenzie, Skadden, Arps, Slate, Meagher & Flom, McDermott Will & Emery, and Latham & Watkins. Governance involves a board of directors and executive committee modeled on nonprofit practices seen at the National Retail Federation and the Business Roundtable, overseen by a president and CEO and advisory councils similar to those of the American Institute of Certified Public Accountants.
COST advances positions on apportionment formulas, nexus standards, tax credits, and interstate sourcing rules, often aligning with principles promoted by the National Association of Manufacturers and opposing measures backed by groups such as the AARP on state tax fairness debates. It files amici in cases before the Supreme Court of the United States, engages with state legislatures in California and New York (state), and lobbies regulatory bodies like the Federal Communications Commission when telecommunications tax issues arise. COST’s advocacy intersects with federal-state tensions involving the United States Department of the Treasury and the Office of Management and Budget, and it takes positions on model statutes proposed by the Uniform Law Commission.
COST produces research reports, white papers, and practice guides comparable to outputs from the Tax Foundation, the Urban-Brookings Tax Policy Center, and the Institute on Taxation and Economic Policy. Publications analyze court decisions from the United States Court of Appeals for the Third Circuit, statutory developments in states such as Ohio, Pennsylvania, and Florida, and trends reported by consulting firms including PwC. COST offers webinars, courses, and certificates in partnership with legal education providers such as the American Bar Association and universities like the Georgetown University Law Center and the Stanford Law School.
COST organizes annual conferences, regional workshops, and roundtables that attract participants from state revenue departments such as the Massachusetts Department of Revenue, judiciary representatives from state supreme courts, corporate tax executives from IBM, Microsoft, and Chevron Corporation, and advisors from firms like Grant Thornton. Major events feature speakers from the Internal Revenue Service, the United States Senate Committee on Finance, the House Ways and Means Committee, and academic panels from institutions like Columbia Law School and the University of Chicago Law School.
COST has faced criticism from public interest organizations like the Institute on Taxation and Economic Policy and advocacy groups including Public Citizen for its positions on tax avoidance, special incentives, and apportionment rules that critics allege favor large corporations such as Amazon (company) and Apple Inc.. Debates have occurred in state legislatures in California, New York (state), and Illinois and in media outlets including coverage by news organizations such as The New York Times, The Wall Street Journal, and The Washington Post. Legal challenges involving COST’s amici filings have drawn scrutiny from state attorneys general like those of Massachusetts and New York (state), and from academics at centers such as the Brookings Institution and the American Enterprise Institute.
Category:Trade associations based in the United States