On March 16, 2023, California Assembly Bill 52 (AB 52) was amended to provide a manufacturing equipment tax credit. If signed into law, taxpayers would be authorized to take anContinue Reading Will California Provide a De Facto Local Tax Exemption for the Sale or Use of Manufacturing Equipment?
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.
This GT Alert highlights some of the legislative trends in state and local tax that emerged during Q1 2023.
- States keep cutting rates. The states by and large remain
On March 24, the Washington Supreme Court in a 7-2 decision upheld the 7% capital gains tax enacted in 2021, concluding the tax violated neither the Washington state Constitution nor…Continue Reading Washington Capital Gains Tax Upheld
On March 1, 2023, the House Revenue Committee will hold an informational hearing on three taxpayer-friendly bills:
- H.B. 2546, which would eliminate Oregon’s throwback rule for sales factor purposes;
Since 2017, the Washington Tax Structure Work Group (TSWG) has been tasked with reviewing Washington’s tax structure. The primary goal of TSWG’s review was to identify ways to make “Washington’s…Continue Reading Washington Introduces Business & Occupation – Margins Tax Swap Bill