Industry Expertise

Practice Focus


Dan has provided state and local and federal tax services to public and privately held companies since 2005. He focuses his practice on state and local income, franchise, sales/use and gross receipts tax consulting and compliance projects. Dan has assisted clients with large multistate nexus studies, apportionment reviews, voluntary disclosure agreements, and tax planning and structuring. He has also overseen large corporate tax return compliance engagements involving both preparation and detail review.

Prior to joining Moss Adams, Dan was a multistate tax manager in the Portland, Oregon office of a Big Four accounting firm and has also worked as a law clerk and as a business analyst for a large public corporation.

Selected Speaking Engagements

  • Leveling up: How new taxes impact our community's bottom line
    (Portland Business Alliance, Portland, OR, January 2021)
  • Current Developments in the Pacific Northwest States
    (COST Pacific Northwest Regional State Tax Webinar, Portland, OR , August 2020)
  • Oregon’s Corporate Activity Tax
    (SOREDI Southern Oregon Business Conference, Medford, OR, January 2020)
  • The New Oregon Corporate Activity Tax: What Your Company Needs to Know to Prepare
    (Moss Adams Building Opportunity Conference, Eugene, OR , October 2019)
  • Oregon State and Local Tax Update
    (SOREDI Southern Oregon Business Conference, Medford, OR , January 2019)
  • What is State Tax Nexus and How Does the Supreme Court’s Wayfair Decision Change Things?
    (SOREDI Southern Oregon Manufacturing Summit, Medford, OR, October 2018)
  • Pitfalls and Opportunities Arising from Sales Factor Sourcing Regimes
    (COST Pacific Northwest Regional State Tax Seminar, Portland, OR , August 2016)
  • State and Local Tax Update
    (FEI Tech Special Interest Group Meeting, Dallas, TX, June 2016)
  • State and Local Tax Update
    (38th Annual Region IX/X Conference, Tax Executives Institute, Portland, OR , May 2016)

Professional Affiliations

  • Member, Oregon State Bar


  • BS, business administration, Warner Pacific College
  • JD, Willamette University College of Law

Insights from Daniel Lapour