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COST membership is exclusive; only multistate businesses that are not engaged in tax advising or consulting may apply for corporate membership.  Once a member of COST, a business will benefit from saving: taxes as a result of identifying tax saving opportunities; training money through participation in COST conferences and schools; professional staff time through participation in a national network of corporate state tax professionals sharing technical knowledge; and resources from being a direct and indirect beneficiary of the legislative actions and advocacy of COST.

COST membership is on a company basis with a three-tier dues structure.  The tiers and the corresponding dues level are based on revenue as follows:

Revenue Under $2 Billion*

$3,000

Revenue $2 - $25 Billion*

$5,000

Revenue Over $25 Billion*

$7,000

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

Click here for a COST Prospective Member Document.

"I have been with COST member companies for almost 10 years and have found that the organization gets better and more valuable each year.  COST is our source for timely state tax issues and our educational resource for staff development.  Its legislative efforts, peer-to-peer relationships, educational programs and regional meetings means there is something for all companies."
Cole Mills – C&S Wholesale Grocers, Inc., Keene, NH