corporate membership

COST membership is exclusive; only multistate companies that are not engaged in the business of tax advising or consulting may apply for membership.  If elected to membership, the applicant hereby subscribes to and agrees to be governed by the bylaws and rules established by the COST Board of Directors.  The applicant affirms that it qualifies under the following bylaw provision pertaining to membership:

ARTICLE II
Membership
Section 1.         Eligibility and Renewal - Any business entity, including but not limited to C or S Corporations, general or limited partnerships, Limited Liability Companies or Partnerships and joint ventures, which is not primarily engaged in (1) the business of preparing tax returns for corporate taxpayers, (2) advising and/or consulting for profit in any aspect of corporate taxes, or (3) the selling for profit of tax related services to corporate clients; shall be eligible for membership, upon approval for admission by the Board of Directors of the Corporation.

COST membership is on a company basis rather than an individual basis. 

Application Process and Membership Eligibility

  • Please complete all items on this application.
  • Dues will be prorated, beginning the next succeeding quarter after approval by the Board of Directors. Dues will be billed annually thereafter.
  • Any business entity, including  but not limited to C or S Corporations, general or limited partnerships, limited liability companies or partnerships and joint ventures, which is not primarily engaged in the business of preparing tax returns for corporate taxpayers, advising and/or consulting for profit in any aspect of corporate taxes, or the selling for profit of tax related services to corporate clients, shall be eligible for membership upon election by the Board.
  • Membership shall be by majority vote of the Board of Directors of the Corporation who shall have the right to refuse and/or accept any application for membership for any reason it shall deem sufficient.

Membership Dues Structure

Annual Revenue Dues Rate
Less than $2 Billion $3,000
$2 Billion - $25 Billion $5,000
Over $25 Billion $7,000

*Annual revenues are based on all affiliates served by the corporate tax department.

If you have questions regarding membership or the application process, please contact Judy Slotnik.


COMPANY INFORMATION



Company Name:  *  
Address:  *  
Address2:
City:  *   State:  *   Zip:  *  
Telephone:  *   Fax:
Description of Business:  *  
Referred By:


COMPANY CONTACTS

COST is actively involved in advocacy and education efforts in all aspects of state and local taxes, including income/franchise taxes, sales/use taxes, property taxes, gross receipts taxes, VATs, and unclaimed property reporting. Accordingly, please list all professionals working in each of these tax areas, including state government affairs professionals.
PRIMARY CONTACT (NOTE: This user will act as primary contact for the company and will serve as Billing contact.)
Name:  *  
Title:  *  
Address:  *  
Telephone:  *  
Fax:
E-mail:  *  
Primary Area of Tax Responsibility:  *  

ADDITIONAL CONTACTS

Name:
Title:
Address:
Telephone:
Fax:
E-mail:
Primary Area of Tax Responsibility:
Name:
Title:
Address:
Telephone:
Fax:
E-mail:
Primary Area of Tax Responsibility:
Name:
Title:
Address:
Telephone:
Fax:
E-mail:
Primary Area of Tax Responsibility:

Click here to add/hide additional contacts.

Name:
Title:
Address:
Telephone:
Fax:
E-mail:
Primary Area of Tax Responsibility:
Name:
Title:
Address:
Telephone:
Fax:
E-mail:
Primary Area of Tax Responsibility:
Name:
Title:
Address:
Telephone:
Fax:
E-mail:
Primary Area of Tax Responsibility:
Name:
Title:
Address:
Telephone:
Fax:
E-mail:
Primary Area of Tax Responsibility:
Name:
Title:
Address:
Telephone:
Fax:
E-mail:
Primary Area of Tax Responsibility:
Name:
Title:
Address:
Telephone:
Fax:
E-mail:
Primary Area of Tax Responsibility:

NOTE: If you would like more contacts to be listed in the directory and to have access to our network, please send contact information to Barbara Stanford (bstanford@cost.org).


STATE ACTIVITY

Please list the ten most important states to your company and then numerically rank them in descending order of importance (1 being the most important) for each of the four critical items listed below (e.g., New Jersey: Tax Burden 6; Revenue 4; Employees 8; and Investment 2).
STATE TAXBURDEN REVENUE EMPLOYEES INVESTMENT
A
B
C
D
E
F
G
H
I
J


COST membership is on a company basis with a three-tier dues structure. The tiers and the corresponding dues level are based on annual revenue, including the revenue of all affiliates/entities served by the corporate tax department. Please select your appropriate dues level below:



*

* Annual revenue" includes the revenue of all affiliates/entities served by the corporate tax department.

INTERNAL REVENUE SERVICE INFORMATION

In accordance with IRS §6033(e)(1), members of the Council On State Taxation are notified that the estimated portion of their annual dues that is allocable to nondeductible lobbying expenses is 50%.