Nolan Kessler

Nolan Kessler advises clients on all aspects of state and local tax and alcohol beverage regulatory matters.

Prior to joining Pillsbury, Nolan practiced labor and employment law at prominent national law firms. While in law school, he clerked for the California Department of Human Resources. Nolan uses this combination of experience in the private and public sectors to advocate and deliver for his clients.

Professional Highlights

Publications

“Reminder: ‘Gross’ Does Not Mean ‘Net’ – California OTA Holds All Repatriated Dividends Must Be Included in Sales Factor, SeeSALT Blog Post, with Carley Roberts, Robert P. Merten III, and Jeff Phang, April 4, 2024.
“California Trial Court Denies FTB’s Motion to Vacate and Modify Judgment that Declared Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid,” SeeSALT Blog Post, with Jeffrey Vesely and Carley Roberts, February 15, 2024.
“California Credit Claim Denials: California OTA Issues Two Opinions Rejecting Taxpayers’ Submitted Evidence to Substantiate Claimed California R&D Tax Credits,” SeeSALT Blog Post, with Robert P. Merten III, January 8, 2024.

“California Trial Court Grants Industry Trade Association’s Motion for Summary Adjudication, Declaring Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid,” SeeSALT Blog Post, with Carley Roberts and Jeffrey Vesely, December 20, 2023.

“California Trial Court Rejects Industry Trade Association’s Motion for Summary Judgment Seeking to Declare Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid,” SeeSALT Blog Post, with Carley Roberts and Jeffrey Vesely, September 21, 2023.

“California Proposes Significant Revisions to Sales & Use Tax Statistical Sampling Audit Policies and Procedures,” SeeSALT Blog Post, with Carley Roberts and Richard Nielsen, February 8, 2023.

“The Curious First Meeting of the MTC’s Model Receipts Sourcing Regulations Work Group,” Pillsbury Client Alert, with Zachary Atkins and Jeff Phang, October 18, 2022.

“Industry Trade Association Sues California Franchise Tax Board Over “Radical” New Interpretation on Scope of Public Law 86-272 Post-Wayfair,” SeeSALT Blog Post, with Robert P. Merten III and Carley Roberts, October 10, 2022.

Education

J.D., University of the Pacific, McGeorge School of Law, 2019
with Great Distinction; The Order of the Coif; Traynor Society; Primary Editor and Staff Writer, The University of the Pacific Law Review

M.B.A., University of the Pacific, 2019

B.S., Saint Mary's College of California, 2015
magna cum laude

Admissions

California

Courts

All state courts in California

U.S. District Court for the Central, Eastern and Northern Districts of California

Areas of Focus

Practices

Professional Highlights

Nolan's Insights

Reminder: “Gross” Does Not Mean “Net” – California OTA Holds All Repatriated Dividends Must Be Included in Sales Factor

California Trial Court Denies FTB’s Motion to Vacate and Modify Judgment that Declared Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid

California Credit Claim Denials – California Office of Tax Appeals Issues Two Opinions Rejecting Taxpayers’ Submitted Evidence to Substantiate Claimed California Research and Development Tax Credits

California Trial Court Grants Industry Trade Association’s Motion for Summary Adjudication, Declaring Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid

California Trial Court Rejects Industry Trade Association’s Motion for Summary Judgment Seeking to Declare Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid

California Proposes Significant Revisions to Sales & Use Tax Statistical Sampling Audit Policies and Procedures

The Curious First Meeting of the MTC’s Model Receipts Sourcing Regulations Work Group