Published works by Nikki E. Dobay

Published works

• GeTtin’ SALTy Episode 87 | Portland’s Proposed Massive Increase to the CEO Pay-Ratio Surtax — and Oregon’s Other Tax Debates

  GT SALT Watch · November 5, 2026

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• Tax Swaps and New Revenue Raisers: How State Tax Changes Might Impact Businesses

  GT SALT Watch · October 30, 2026

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• GeTtin’ SALTy Episode 86 | Is Public Law 86-272 Still Relevant? Joyce, Finnigan, and New State Tax Challenges

  GT SALT Watch · October 22, 2026

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• California OTA Rejects FTB’s IRC Section 751 Partnership Sourcing Theory

  GT SALT Watch · October 16, 2026

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• Oregon Ballot Initiative Filed to Create Financial Assets Tax on Multimillionaires

  GT SALT Watch · October 15, 2026

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• GeTtin’ SALTy Episode 85 | EPR Litigation Update: Oregon Court Upholds Packaging Law as Challenges Continue

  GT SALT Watch · October 8, 2026

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• GeTtin’ SALTy Episode 84 | California’s New Digital Tax: Navigating Sales Tax on SaaS and Software

  GT SALT Watch · September 28, 2026

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• CDTFA Addresses Stakeholder Questions on California’s SB 122 Software and SaaS Tax

  GT SALT Watch · September 17, 2026

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• GeTtin’ SALTy Episode 83 | New York City’s Pied-a-Terre Tax: Rollout Challenges, Constitutional Questions, and a Growing National Trend

  GT SALT Watch · September 11, 2026

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• California Office of Tax Appeals Rejects Unitary Business Treatment for Gain from Sale of Company Division

  GT SALT Watch · September 11, 2026

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• GeTtin’ SALTy Episode 82 | Maryland’s Digital Advertising Tax Struck Down: The Tax Court Weighs In After Six Years of Litigation

  GT SALT Watch · August 25, 2026

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• GeTtin’ SALTy Episode 81 | Washington’s B&O Tax: Time for a Change?

  GT SALT Watch · August 13, 2026

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• California SB 122 – CDTFA Workshop Addresses Software and SaaS Tax Rules Effective Jan. 1, 2027

  GT SALT Watch · July 30, 2026

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• GeTtin’ SALTy Episode 80 | The Real Cost of Eliminating Property Taxes

  GT SALT Watch · July 29, 2026

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• GeTtin’ SALTy Episode 79 | Mid-Year SALT Legislative Roundup: Digital Ads, Data Brokers, and the States to Watch in 2026

  GT SALT Watch · July 21, 2026

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• Tax or Fee? Retailer Considerations for the Rising Wave of ‘Delivery’ Charges

  GT SALT Watch · July 15, 2026

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• GeTtin’ SALTy Episode 78 | California Dreamin’ of More Taxes: Budget Surprises, Taxation of SaaS, and a Crowded Ballot

  GT SALT Watch · July 8, 2026

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• California Advances Budget Trailer Bill to Tax Software, SaaS, and Limit Business Credits

  GT SALT Watch · June 18, 2026

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• GeTtin’ SALTy Episode 77 | Leading the MTC: A Conversation with New Executive Director Keith Richardson

  GT SALT Watch · June 10, 2026

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• GeTtin’ SALTy Episode 76 | California Court of Appeal Rejects FTB’s Unitary Business Theory for Individuals in Garcia-Rojas: A Win for Non-Resident Sole Proprietors

  GT SALT Watch · May 13, 2026

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• GeTtin’ SALTy Episode 75 | AB 1790: California’s Push to Repeal the Water’s Edge Election – Loophole or Sound Tax Policy?

  GT SALT Watch · May 1, 2026

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• GeTtin’ SALTy Episode 74 | Data Centers and the Sales Tax Misnomer

  GT SALT Watch · April 15, 2026

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• GeTtin’ SALTy Episode 73 | Washington’s Historic Session: A New Income Tax, a Farewell to the Penny, and What Comes Next

  GT SALT Watch · April 1, 2026

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• Washington Department of Revenue Announces Temporary Penalty Relief for Businesses Affected by October 2025 Sales Tax Expansion

  GT SALT Watch · March 16, 2026

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• MTC Uniformity Committee Propels Airline Sourcing Regulations to a Vote While Broadcasting Rules Take the Stage

  GT SALT Watch · February 11, 2026

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