Sorry.
It's basis is the basis used on the Federal tax return...the original $100 cost stands.
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Think about that for your retirement year...if you move to FL/TX/SD/WA/NV/WY/AK after retiring, but wait to sell any securities until after you move, then it's taxed at the new state's tax rate...an none of those states have an income tax. (Best to avoid selling anything until the year after you move to avoid any confusion)
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
