Nikki E. Dobay

About Nikki E. Dobay

Nikki Dobay is a nationally known state tax lawyer with significant experience and understanding of state tax policy. Nikki also regularly consults clients on sophisticated multistate tax issues as well as the consequences and planning opportunities related to corporate M&A transactions. She represents clients in all stages of state and local tax controversy – from audits to appellate litigation – involving income and franchise taxes, sales and use taxes, property taxes, and constitutional issues. Nikki spent five years as Senior Tax Counsel of the Council On State Taxation (COST). During her time with COST, Nikki worked with their membership of nearly 550 multistate corporations, where she advocated for COST’s mission: to preserve and promote equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Nikki has worked on legislative, administrative and judicial advocacy efforts covering an array of state and local tax policy issues. Focusing on the Western states, she has testified before countless state legislatures and taxing agencies and has worked closely with policy makers on the significant state tax issues in those states, including the recently enacted Oregon Corporate Activity Tax. She regularly engages with statewide business and taxpayer associations, departments of revenue, as well as national tax administrator organizations, including the Multistate Tax Commission (MTC), the Federation of Tax Administrators (FTA), and the National Conference of State Legislatures (NCSL), on key SALT issues impacting multi-jurisdictional taxpayers. Nikki serves on the Advisory Boards for the California Franchise Tax Board, the California Department of Tax and Fee Administration and is on the Executive Committee and Chairs the Laws Committee of the Oregon State Bar.

Experience

1. Shareholder

   Greenberg Traurig, LLP

   Dec 2022 — Present · Portland, OR, US

Education

• Mercyhurst University

  BA

  1994 — 1998

• University of Oregon

  JD

  2000 — 2003

• Capital University Law School

  LLM

  2005 — 2006