Council On State Taxation

What Council On State Taxation does

The Council On State Taxation (COST) is a private nonprofit trade association founded in 1969 and headquartered at 122 C Street NW, Suite 330, Washington, DC. The organization is focused on state and local taxation (SALT) issues affecting multistate businesses, and serves as an advocacy, education, and research body for the U.S. SALT professional community. Its membership comprises multistate corporations with state tax compliance and policy needs, and law and accounting practitioner firms serving those corporations. COST is described in its own materials as "the most influential nongovernmental organization in the state tax policy arena."

COST generates revenue through annual corporate membership dues, practitioner partner firm fees, event registration across roughly a dozen conferences, schools, workshops, and webinars each year, event sponsorships from major law and accounting firms (Baker McKenzie, KPMG, PwC, Eversheds Sutherland, Deloitte, BDO, Grant Thornton, Jones Walker, McDermott Will & Emery, among others), and a Job Bank posting service that charges non-members $100 per 90-day posting. Its product portfolio includes multi-day residential schools (SALT Basics, Intermediate/Advanced Income Tax, Intermediate/Advanced Sales & Use Tax), the Annual Meeting, the Spring Conference, topical workshops, and webinar series, complemented by amicus briefs, policy toolkits, bill tracking, state conformity maps, a SALT glossary, and the annual State and Local Business Tax Burden Study now in its 23rd year. The State Tax Research Institute (STRI) operates as an affiliated research entity, and the FY2024 study was prepared with EY and estimates that businesses paid $1.15 trillion in state and local taxes.

Distribution is direct via membership sales and the members.cost.org portal, with public-facing event registration serving as a non-member conversion funnel. The technology platform is conventional for a professional association: web-based member forums (Members Forum, Ask a SALT Practitioner), a Job Bank, NASBA-registered webinar delivery for CPE/CLE credit, and three email newsletters (Legislative Alert, COST Conscious, Practitioner Connection). Recent product additions include an AI Learning Series for SALT Professionals, an Offshore Virtual Training Series with usage-based per-participant pricing, and a SALT in a Digital World Workshop, indicating measured expansion of the educational product surface. COST maintains no parent company, no external funding rounds, and no public listing; it is governed by a volunteer Board of Directors and operated by a small professional staff in the 11-50 employee range.

Name

Council On State Taxation

Legal name

Council On State Taxation

Website

https://cost.org

Company type

Private

Founded year

1969

Operating status

Operating

Headcount range

11–50 employees

Short description

The Council On State Taxation (COST) is a Washington, DC-based nonprofit trade association founded in 1969 that provides state and local tax advocacy, education, research, and networking services to multistate corporations and tax practitioner firms across the United States.

Ownership category

akta.pro rank

Headquarters

HQ city

Washington

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D, Others

Revenue model

1. Corporate Membership Dues: COST generates revenue through annual corporate membership dues from industry member companies. Members gain access to publications, amicus briefs, the member directory, forums, and discounted event registration.
2. Practitioner Partner Program Dues: Law firms and accounting firms (practitioners) join as Practitioner Partners for access to the network and member directory, generating annual subscription revenue.
3. Event Registration Fees: COST runs multiple fee-based conferences, schools, and workshops each year. Registration fees vary by event type, member status, and timing. Events include the Annual Meeting, Spring Conference, SALT Basics School, Intermediate/Advanced Income and Sales Tax Schools, Property Tax Workshop, and AI Learning Series.
4. Job Bank Postings: COST members can post positions on the Job Bank at no charge. Non-members incur a $100 non-refundable charge per 90-day job posting.
5. Sponsorship Revenue: Event sponsorships from practitioner firms and vendors provide revenue. Multiple firms (e.g., Baker McKenzie, KPMG, PwC, Eversheds Sutherland, and others) are shown as event sponsors, indicating a sponsorship revenue stream.

Pricing tiers

Go-to-market motion1 record

Distribution channels3 records

Marketing channels8 records

Core offering

COST is a nonprofit trade association that delivers state and local tax (SALT) education, advocacy, research, and professional networking services to multistate corporations and practitioner firms. Its core offerings include annual corporate and practitioner memberships that unlock discounted access to multi-day schools, conferences, workshops, webinars, peer forums, an amicus brief program, and policy research publications. It also operates the affiliated State Tax Research Institute (STRI) and accepts event sponsorships from major law and accounting firms to underwrite programming.

Product overview

The Council On State Taxation (COST) is a nonprofit membership organization focused on state and local taxation (SALT). It is not a technology company with a software product; rather, it offers a platform of educational programs, professional development resources, and member services. The core offerings include multi-day intensive schools (SALT Basics School, Intermediate/Advanced Income Tax School, Intermediate/Advanced Sales & Use Tax School), conferences (Annual Meeting, Spring Conference), workshops (Property Tax Workshop, SALT in a Digital World Workshop), and webinar series (AI Learning Series). These are complemented by member resources including amicus briefs, research studies, comments and testimony, a Job Bank, online forums (Members Forum, Ask a SALT Practitioner Forum), and a Mentoring Program. COST also maintains Corporate Membership and Practitioner Partner Programs. All offerings are educational and professional networking services, not software products or technology platforms.

Differentiator

Problem solved

Functional benefit

Products and services

• Corporate Membership Program Annual membership program for multistate corporations providing access to COST publications, amicus briefs, the Member Directory, Members Forum, policy toolkits, discounted event registration, and the COST Job Bank.
• Practitioner Partner Program Annual membership program for law firms and accounting/consulting firms providing access to the COST Practitioner Directory, Ask a SALT Practitioner Forum, sponsorship opportunities, and networking with corporate tax decision-makers.
• SALT Basics School Five-day comprehensive basic SALT education school held annually, offering three tracks covering SALT concepts, sales tax, and income tax. Designed for tax professionals with 0-3 years of state and local tax experience.
• Intermediate/Advanced State Income Tax School Four-day intensive program for tax professionals with more than three years of multi-state corporate tax experience, focusing on income tax compliance and planning through case-study methodology.
• Intermediate/Advanced Sales & Use Tax School Four-day intensive program for tax professionals with more than three years of multi-state corporate tax experience, focusing on sales and use tax compliance and planning through case-study methodology.
• Annual Meeting Three-and-a-half-day annual conference covering all types of state and local taxes, with audit sessions, state chamber roundtables, and sessions on timely SALT issues.
• Spring Conference / Audit Session Annual spring conference featuring presentations on income and sales tax developments, initiatives, and case law updates, with breakout sessions and industry-only audit sessions.
• Property Tax Workshop Annual workshop covering property tax issues and trends, including developments in property tax legislation and litigation across the United States.
• SALT in a Digital World Workshop Workshop covering state and local tax issues affecting technology users, including AI applications in SALT, legislation updates, transfer pricing, and market-based sourcing.
• AI Learning Series for SALT Professionals Two-part webinar series teaching SALT professionals to understand and apply artificial intelligence in their tax operations, with foundational knowledge and hands-on demonstrations.
• Offshore Virtual Training Series Three-session virtual training series for tax professionals with per-participant volume pricing (1-10 participants at $575/person; 11-20 at $500/person; 21+ at $400/person).
• California Sales Tax & Other Transactional Taxes Webinar Live webinar covering California sales tax and other transactional taxes, with member and non-member pricing tiers.
• COST Job Bank Job posting board exclusively for corporate industry tax professionals, with positions posted by COST member companies at no charge and paid postings available to non-members.
• COST Members Forum Exclusive online community venue for COST members to ask questions, share ideas, and exchange experiences across state and local tax technical, policy, and procedural topics.
• Ask a SALT Practitioner Forum Online forum allowing COST members to submit questions to Practitioner Partners on state and local tax technical, policy, and procedural issues.
• COST Mentoring Program One-on-one mentorship program connecting COST members for professional development, skill building, and career guidance.
• COST Policy Positions and Policy Toolkits Curated policy positions and toolkits library covering COST's stated positions on state and local tax legislative and regulatory issues, available to members and the public.

Named customers2 records

Segments3 records

Ideal customer profiles2 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Five partnerships are on record, tiered core and minor.

• U.S. Senate (Sen. John Thune and Sen. Catherine Cortez Masto)coreOthers · 10 April 2025COST collaborated with Senate Majority Leader John Thune (R-SD) and Senator Catherine Cortez Masto (D-NV) in the introduction of the Mobile Workforce State Income Tax Simplification Act of 2025 (S. 1443), which would set a uniform 30-day threshold for nonresident state income tax. COST has led efforts for over a decade on this legislation, which also includes state-by-state coalition efforts since 2019.
• Ernst & Young LLP (EY)coreStrategic or Co-development PartnerEY, in partnership with COST and STRI, prepared the 23rd annual 'Total State and Local Business Taxes: State-by-State Estimates for Fiscal Year 2024' study. This landmark report estimates all state and local business taxes paid in each of the 50 states and DC, providing critical data for COST's advocacy and member resources.
• National Association of State Boards of Accountancy (NASBA)coreStrategic or Co-development PartnerCOST is a registered sponsor with NASBA for continuing professional education (CPE) on the National Registry of CPE Sponsors. NASBA provides the accreditation for COST's conferences, schools, and webinars, enabling attendees to earn CPE credits. State boards of accountancy have final authority on acceptance of individual courses.
• State Tax Research Institute (STRI)coreStrategic or Co-development PartnerSTRI is COST's affiliated research institute producing studies, reports, and analysis on state and local taxation. STRI has its own officers, board, and contribution program. The 2025 State and Local Business Tax Burden Study was co-published by COST and STRI.
• Event Sponsors (Baker McKenzie, Eversheds Sutherland, PwC, KPMG, BDO, Grant Thornton, and others)minorGTM or Marketing PartnerMultiple law and accounting firms sponsor COST events, providing financial support that helps keep registration fees low and demonstrating their alignment with COST's mission. Firms include Baker McKenzie, KPMG, PwC, Eversheds Sutherland, Deloitte, BDO, Grant Thornton, Jones Walker, McDermott Will & Emery, and others. Sponsors are visible through event page logos and program listings.

Scale indicators6 records

Recent moves6 records

Expansion highlights6 records

Direct peers

• Tax Executives Institute: TEI is a membership association for in-house corporate tax executives. It is the closest direct peer to COST, serving a similar corporate tax professional audience with conferences, advocacy, and educational programming, though with a broader federal tax and international tax scope.
• Institute for Professionals in Taxation (IPT): IPT provides education and certification for property, sales and use, and income tax professionals. It overlaps directly with COST on multistate tax education, conferences, and CPE-accredited programming for corporate tax departments.
• National Association of Tax Professionals (NATP): NATP is a membership association for tax preparers and practitioners with educational programs and member benefits. It competes for the practitioner segment and shares the trade association business model with COST.

Broad incumbents

• American Institute of CPAs (AICPA): AICPA is the largest U.S. professional association for CPAs, with a much broader scope than COST. It offers tax-related CPE, advocacy, and member services and is a broader incumbent that overlaps with COST on SALT-related content and education.
• Tax Foundation: Tax Foundation is a nonpartisan tax policy research organization that produces influential state and federal tax analyses. It competes for thought leadership on state tax policy and overlaps with STRI's research function.

Others

• Multistate Tax Commission (MTC): MTC is an intergovernmental body that promotes uniformity in state tax administration. It is a regulatory counterpart to COST, working with the same state tax policy arena, and overlaps on uniformity and SALT simplification advocacy.
• Federation of Tax Administrators (FTA): FTA is a membership organization of state tax agencies and administrators. It is the government-side counterpart to COST and engages with many of the same state tax policy topics COST advocates on for corporate members.
• Bloomberg Tax: Bloomberg Tax is a subscription-based digital research and news platform serving corporate tax, accounting, and law firm professionals. It competes for SALT research budget and is an alternative channel to COST's research and publications.
• Tax Notes (Tax Analysts): Tax Notes is a leading subscription news and analysis service for federal, state, and international tax professionals. It overlaps with COST's policy and legislative tracking content and competes for research budget at corporate tax departments.
• National Conference of State Legislatures (NCSL): NCSL is a bipartisan organization serving state legislators and staff. COST engages with NCSL on SALT legislative initiatives, and NCSL serves as a key counterpart in COST's state-level advocacy strategy.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks6 records

Key highlights7 records

Customer concentration

• Xx.com/COSTNews
• Facebookfacebook.com/cost.org
• LinkedInlinkedin.com/company/council-on-state-taxation

Compliance1 record

Revenue estimate

Valuation estimate

Number of profiles

Profiles4 records

Subsidiaries1 record

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Council On State Taxation