Vice President & Chief Operating Officer

Ohio / Washington, DC

(202) 484-5213

[email protected]

Fred Nicely is Vice President & Chief Operating Officer for the Council On State Taxation (COST).   Fred’s role at COST extends to all aspects of COST’s mission statement: “to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities.”  Fred has been with COST for over 18 years and assists with COST’s events and state and local tax advocacy efforts. Before joining COST, Fred worked at the Ohio Department of Taxation for four years as Deputy Tax Commissioner over Legal and was the Department’s Chief Counsel for seven years.  Fred’s responsibilities at the Department included testifying before legislative committees, participating as an alternative delegate for Ohio at Streamlined Sales Tax Project meetings, reviewing legal documents issued by the Department, including deciding the merits of filing an appeal, and he served as an administrator of the Department’s public utility tax division.  Fred’s undergraduate degree in psychology (with a concentration in accounting) is from the Ohio State University.  He obtained his MBA and JD from Capital University in Columbus, Ohio.