Fred Nicely


Fred Nicely is the Senior Tax Counsel at the Council On State Taxation (COST). With a profound expertise in state and local taxation, Fred contributes to promoting equitable and nondiscriminatory tax policies for multijurisdictional businesses.

About Fred Nicely

Fred Nicely serves as Senior Tax Counsel at COST, where he advocates for fair state and local taxation of multijurisdictional business entities. Before joining COST, Fred spent four years as Deputy Tax Commissioner at the Ohio Department of Taxation, and seven years as the Department’s Chief Counsel. His responsibilities included testifying before legislative committees, participating as an alternate delegate for Ohio at Streamlined Sales Tax Project meetings, and reviewing legal documents and appeals.

Fred’s extensive experience in public utility tax law, combined with his background in psychology (with a concentration in accounting) from Ohio State University, and an MBA and JD from Capital University, Columbus, Ohio, make him a valuable asset in the field of tax law. He is a frequent speaker and author on Ohio’s tax system and multistate tax issues.

Fred is actively involved in the Streamlined Sales Tax Program, assisting the Business Advisory Council (BAC) in its mission to simplify and create more uniform sales and use tax laws. He has been engaged in SSTP efforts since 2002 and has been a key figure in BAC activities since 2007.


  • Tax legislation
  • Sales tax
  • Business tax
  • Tax counsel


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