Host Nikki Dobay welcomes Greenberg Traurig colleague Madeline Orlando back on the GeTtin’ SALTy podcast to discuss the latest litigation over state packaging extended producer responsibility (EPR) laws.

They examine an Oregon federal court’s decision rejecting facial challenges based on the Commerce Clause, due process, and delegation of authority, and why the court found the state retained sufficient oversight of the program.

They also look at the appeal to the Ninth Circuit, related cases in California and Colorado, and what continuing litigation and new state programs could mean for businesses navigating EPR requirements.

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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 Madeline Orlando Madeline Orlando

Madeline Orlando focuses her practice on both California state and federal regulatory issues. She works with clients to navigate the California regulatory framework, with a particular focus on Prop 65, environmental, and consumer products regulatory compliance. Her practice also includes advising clients on

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Madeline Orlando focuses her practice on both California state and federal regulatory issues. She works with clients to navigate the California regulatory framework, with a particular focus on Prop 65, environmental, and consumer products regulatory compliance. Her practice also includes advising clients on federal regulatory requirements and compliance, including regulations under the Federal Trade Commission, U.S. Department of Commerce, and U.S. Customs and Border Protection.

Madeline also has litigation experience, representing clients in business and commercial litigation as well as environmental and consumer protection litigation.

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