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Nikki Dobay is nationally known for her deep experience and understanding of state tax policy and the legislative process. She also advises her clients on sophisticated multistate tax issues as well as the consequences and planning opportunities related to corporate M&A transactions and oversees state and local tax controversy matters, ranging from audits to appellate litigation, and involving sales and use taxes, income and franchise taxes, property taxes, and constitutional issues.

Nikki regularly engages with statewide business and taxpayer associations and departments of revenue, as well as national tax administrator organizations, including the Federation of Tax Administrators (FTA), the Multistate Tax Commission (MTC), and the National Conference of State Legislatures (NCSL), on key SALT issues impacting multijurisdictional taxpayers.

Nikki’s previous experience includes spending five years as senior tax counsel for the Council On State Taxation (COST). She also gained experience working in the national office of a Big Four accounting firm and at a large international law firm and a large corporate law firm in Oregon, where she assisted clients with multistate tax issues and Oregon tax controversy matters, including proceedings in the Oregon Tax Court.



  • Senior Tax Counsel, Counsel on State Taxation, 2015-2020
  • State and Local Tax Manager with National Tax, PwC, 2013-2015
  • State and Local Tax Consultant, Ernst & Young, 2006-2007
  • Adjunct Professor, State and Local Tax, University of California, Hastings College of Law, 2017-2020
  • Adjunct Professor, State and Local Tax, University of Oregon School of Law, 2011
  • Adjunct Professor, Legal Research and Writing, Rhodes State College, 2005
  • Student Defender, Lane County Public Defender’s Office, 2002-2003

Recognition & Leadership

  • Listed, The Legal 500 United States, 2021
    • U.S. Taxes: Contentious, 2021
    • U.S. Taxes: Non-Contentious, 2021
  • Member, Oregon State Bar Association
    • Executive Committee Member, Tax Section, 2018-2020
    • Member, Laws Committee, 2007-Present
      • Chair, 2020-Present
  • Founding Member, Women in SALT, 2019-Present
  • Advisory Board Member, Law360 Tax Authority S&L Editorial Board, 2023-Present
  • Advisory Board Member, California Department of Tax and Fee Administration, 2017-2020
  • Advisory Board Member, California Franchise Tax Board, 2016-2020
  • Advisory Board Member, California State Board of Equalization, 2015-2016
  • Tax & Fiscal Policy Committee Co-Chair, The Association of Washington Business, 2021-2022
  • Volunteer DJ, org, 2013-2020


  • LL.M., Taxation, magna cum laude, Capital University Law School, 2006
  • J.D., cum laude, University of Oregon School of Law, 2003
  • B.A., magna cum laude, Mercyhurst University, 1998
  • Hon. Richard M. Rogers, Ohio Third District Court of Appeal, 2003-2006
  • California
  • Ohio
  • Oregon
  • Washington