Nikki Dobay Senior Tax Counsel, COST
Nikki Dobay is Senior Tax Counsel at the Council On State Taxation (COST). COST has a membership of nearly 600 multistage corporations and is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. At COST, Nikki is a key member of the advocacy team, and her responsibilities include monitoring and reporting on state tax legislation in the western states (Alaska, Arizona, California, Colorado, Idaho, Montana, Nevada, New Mexico, Oregon, Utah and Washington) as well as providing written comments to and in-person testimony before the legislatures of those states in accordance with COST’s Policy Positions. In addition, Nikki assists with drafting and filing amicus briefs in both the U.S. Supreme Court and state courts on various state and local tax issues. Finally, Nikki is a regular speaker at COST conferences, other national conferences, and regional and state tax conferences.
Prior to joining COST, Nikki was a Manager in the National office PwC State and Local Tax Practice. In this role, Nikki monitored, reported on, and assisted with the drafting of alerts on state and local tax legislation and cases. Nikki also acted as the firm’s Oregon tax expert, where she assisted with Oregon state audits and tax appeals. Prior to joining PwC, Nikki was a member of the Tax Group at Stoel Rives, where she worked on international, federal and state and local tax matters. Nikki has experience analyzing and advising on sophisticated multistate tax issues, on the consequences of and planning opportunities related to corporate M&A transactions, and has on state and local income, excise and property tax incentives related to renewable energy projects. She has experience litigating Oregon income, excise and property tax issues in the Oregon Tax Court and has represented taxpayers in negotiations with the Oregon Department of Revenue and City Revenue Bureau, which administers the Multnomah County and Portland City Business Taxes.
Nikki serves on the Advisory Boards for both the California Franchise Tax Board and State Board of Equalization and is an active participant in the Oregon State Bar Tax Section Laws Committee, which monitors and provides comments on Oregon state tax legislation and regulations.