Perfil
Nikki Dobay serves as a co-chair of the U.S. State and Local Tax (SALT) practice and 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 on key SALT issues impacting multijurisdictional taxpayers with national and statewide business and taxpayer associations, national tax administrator organizations, including the Federation of Tax Administrators (FTA), the Multistate Tax Commission (MTC) and Streamlined Sales Tax (SST), and state legislator organizations, including the National Conference of State Legislatures (NCSL), and the Institute for State Policy Leaders (ISPL). She is also a frequent speaker on a broad array of SALT issues at various conferences across the country, including Council On State Taxation (COST), Tax Executives Institute (TEI), ABA, NYU, Hartman, Deloitte SALT Symposium, and various other regional conferences.
Prior to returning to private practice, Nikki spent five years as senior tax counsel for the COST, a national trade association representing large multistate businesses. While at COST, Nikki focused on the 13 most western states (including Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon Utah, Washington and Wyoming), and has a strong working knowledge of the tax regimes in all of these states. Nikki’s time at COST as well as her continual work with state tax administrators through the FTA, MTC and SST have resulted in her having strong relationships with state tax administrators across the country.
Nikki’s broad experience and in-depth knowledge of tax regimes in Oregon, Washington, and Idaho inform her handling of litigation and strategic tax matters in these states. Over the past 20 years, Nikki has consistently worked with taxpayers to addresss complex state and local tax issues in Oregon, including corporate income excise tax disputes, residency issues, and local tax home rule challenges. She played a pivotal role in drafting Oregon’s Corporate Activity Tax legislation and has represented clients in the Oregon Tax Court on issues ranging from business/non-business income litigation to challenges involving Portland and Metro taxing authority.
In Washington, Nikki advises her clients on all aspects of B&O tax, including handling audits and litigation. She is also involved in efforts to consolidate and streamline B&O tax filing through legislative advocacy and coalition-building, as well as advising clients on sales tax and residency matters. Her work in Idaho includes drafting and successfully passing updated apportionment provisions, as well as advising on corporate tax matters and disputes and legislative initiatives.
Capacidades
Experiencia
- California – Representing the National Taxpayers Union (NTU) before the Superior Court of California, challenging a portion of California Senate Bill 167 as unconstitutional under the Due Process Clauses of the United States and California Constitutions.
- Idaho – Draft legislation and work with business community to build consensus and pass updated apportionment provisions.
- Illinois – Negotiated settlements in significant litigation matters.
- Nebraska – Represent taxpayers in DRD challenges.
- Oregon – On behalf of clients, assisted with legislative and regulatory efforts to address issues passed with the Corporate Activity Tax and legislative changes to the Oregon Tax Court’s jurisdiction over local tax issues.
- Oregon – Represent taxpayer in business/non-business litigation matter.
- Portland – Represent taxpayers in challenges related to Portland and Metro’s taxing authority.
- Wisconsin – Represent taxpayer in case involving state’s IRC 482 reallocation.
- Washington – Leads a coalition working toward a consolidated filing election for B&O Tax.
- Sales Tax – Leads a coalition offering prospective sales tax audits before to facilitate predictability and information sharing.
- Multistate – Negotiated the acceptance of a universal power of attorney form by several states on behalf of a coalition of clients.
- 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
Reconocimientos y Liderazgo
- 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
Credenciales
- Maestría en Derecho (LL.M.), Taxation, magna cum laude, Capital University Law School
- J.D., cum laude, University of Oregon School of Law
- B.A., magna cum laude, Mercyhurst University
- Ohio Third District Court of Appeal, 2003-2006
- California
- Ohio
- Oregon
- Washington
- U.S. District Court for the Western District of Washington