Financial Reports:
*All Financial Reports are also available in the Division of Student Affairs.
COGS Tax
COGS is a tax-collecting student governing body at MSU, meaning that we assess a fee to all graduate and professional students enrolled in classes at MSU. This tax is approved by a vote open to all graduate and professional students every three years. The COGS tax renewal was most recently authorized in April 2025. The next referendum for tax renewal will be April of 2028.
Our current tax is $11 for the Fall Semester, $11 for the Spring Semester, and $5 for the Summer Semester.
You may request a refund of the COGS tax by emailing the COGS office – office@cogs.msu.edu. You will need to turn in this FORM-Tax Refund Request.
Requests should be made by the 10th day of the semester and are processed on the 18th class day of the semester. Once a refund is processed, you would not be eligible for COGS services, funding and events. https://reg.msu.edu/academicprograms/Print.aspx?Section=415
Referendum Held in April 2025: (March 31, 2025 through April 6, 2025)
*UPDATE: The 2025 Referendum has passed. Click HERE for the Results.
Relevant to Graduate & Professional Students, the following tax collection and major governing organizations will be conducting a tax (renewal) referendum during the Spring 2025 Semester:
- Council of Graduate Students (COGS) – Tax Renewal
- Council of Medical Students (COMS) – Tax Renewal
- Owen Graduate Association (OGA) – Tax Renewal
