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Will California Provide a De Facto Local Tax Exemption for the Sale or Use of Manufacturing Equipment?

By James T. Smith, Nikki E. Dobay, Bradley R. Marsh & Shail Shah on May 30, 2023
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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 an income tax credit for the portion of local sales or use tax paid for equipment that otherwise would qualify for the state’s partial exemption for purchases of certain manufacturing and research development equipment.

Continue reading the full GT Alert.

Photo of James T. Smith James T. Smith

James T. Smith is a member of the Tax Practice in Greenberg Traurig’s San Francisco office. Prior to joining the firm, he served as an honors intern clerk for the Honorable Mitchell S. Goldberg at the U.S. District Court for the Eastern District

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James T. Smith is a member of the Tax Practice in Greenberg Traurig’s San Francisco office. Prior to joining the firm, he served as an honors intern clerk for the Honorable Mitchell S. Goldberg at the U.S. District Court for the Eastern District of Pennsylvania. He was also a volunteer law clerk in the Northern Civil Trial Section of the U.S. Department of Justice Tax Division.

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Photo of Nikki E. Dobay Nikki E. Dobay

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

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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 address 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.

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Photo of Bradley R. Marsh Bradley R. Marsh

Bradley R. Marsh is Co-Managing Shareholder of the San Francisco office and focuses his practice on tax controversy matters, including property, sales, payroll, business license, employment, franchise, parcel, district, documentary transfer, transient occupancy, utility user, income, parking, gift and estate taxes. He serves…

Bradley R. Marsh is Co-Managing Shareholder of the San Francisco office and focuses his practice on tax controversy matters, including property, sales, payroll, business license, employment, franchise, parcel, district, documentary transfer, transient occupancy, utility user, income, parking, gift and estate taxes. He serves as a co-chair of the State and Local Tax (SALT) Practice. Brad represents clients in audits, litigation and administrative hearings, as well as analyzing transactions and business models, and developing strategies for legislative resolutions.

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Photo of Shail Shah Shail Shah

Shail Shah has been helping clients address California tax problems for more than 15 years. His clients range from Fortune 25 companies to high-net-worth individuals. He focuses his practice on complex California tax planning and representation in front of the California Franchise Tax…

Shail Shah has been helping clients address California tax problems for more than 15 years. His clients range from Fortune 25 companies to high-net-worth individuals. He focuses his practice on complex California tax planning and representation in front of the California Franchise Tax Board (FTB), California Department of Taxation and Fee Administration (CDTFA), Office of Tax Appeals (OTA), Board of Equalization (BOE), and various administrative and judicial adjudicating forums at both the state and local levels. He provides advice on both proactive residency planning and residency audit defense.

Shail’s experience includes working as an attorney at the California Franchise Tax Board (FTB). He utilizes his experience to attempt to turn audits into potential refund opportunities, using tax assessments as openings to persuade state agencies that his clients may be due refunds.

Shail is an Executive Committee member of the Tax Section for the California Lawyers Association (CLA).

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  • Posted in:
    Tax
  • Blog:
    Legacy Advisors
  • Organization:
    Greenberg Traurig, LLP

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